Policy implications of structural options in the development of real estate investment trusts in Europe: lessons from the American experience (Record no. 71353)

MARC details
000 -LEADER
fixed length control field 01300cam a2200265 4500
001 - CONTROL NUMBER
control field ABS66066
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 021015n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u120087
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Campbell, R.D.
245 ## - TITLE STATEMENT
Title Policy implications of structural options in the development of real estate investment trusts in Europe: lessons from the American experience
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Journal of Property Investment and Finance
Volume/sequential designation 20(4) 2002, 388-405(17)
520 ## - SUMMARY, ETC.
Summary, etc. The policy paper summarizes the key issues that must be considered in designing the institutional structure for tax-advantaged public real estate companies in Europe. So far in Europe, the real estate investment trust (REIT) regime has been authorized in the Netherlands and Belguim. Concludes that the US model should not be adopted uncritically in Europe, but that legislators should should consider structural options with care. Problems of international taxation are highlighted and the possible development of a pan-European REIT structure is raised.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REAL ESTATE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRUSTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EQUITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INVESTMENT VEHICLES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element INVESTMENT
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Sirmans, C. F.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 15/10/2002   ABS66066 120087-1001 06/08/2019 1 06/08/2019 Journal article