Draft bill for the introduction of German REITs (Record no. 106316)

MARC details
000 -LEADER
fixed length control field 01101cam a2200193 4500
001 - CONTROL NUMBER
control field L136084
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070108n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136084
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Freshfields Bruckhaus Deringer
9 (RLIN) 5091
245 00 - TITLE STATEMENT
Title Draft bill for the introduction of German REITs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. Discusses proposals to introduce a new category of real property companies called German real estate investment trusts (REITs). REITs will be organized as German resident stock corporations, and will have their shares listed at a stock exchange. German REITs, in return for the distribution of 90 per cent of their distributable profits, and for the compliance with certain other restrictions, shall be exempt from German income taxes, but shall be required to deduct German withholding tax from their distributions.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name GERMANY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.freshfields.com">https://www.freshfields.com</a>
Public note View the item free of charge at www.freshfields.com...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     Virtual Virtual Online 08/01/2007   ONLINE PUBLICATION 136084-1001 06/08/2019 1 06/08/2019 Book