On the REIT track (Record no. 76026)

MARC details
000 -LEADER
fixed length control field 00975cab a2200193 4500
001 - CONTROL NUMBER
control field ##L131292
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051018n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131292
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Gilberto, Michael
245 00 - TITLE STATEMENT
Title On the REIT track
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement RICS Business
Volume/sequential designation October 2005, 24-25
520 ## - SUMMARY, ETC.
Summary, etc. Suggests that the US experience of REITs shows that by providing a tax efficient investment vehicle the need for complex workings to minimise the corporate tax liability are eliminated but that attempting to levy any tax when a REIT is first set up would prevent their take up. Similarly governments need to consider whether other parts of the existing tax regime encourage or discourage the adoption of REITs. Includes a review of RICS' and others' concerns about the implementation of REITs in the UK.
590 ## - LOCAL NOTE (RLIN)
Local note IKA251005
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Melhuish, David
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/10/2005   L131292 131292-1001 06/08/2019 1 06/08/2019 Journal article