Policy implications of structural options in the development of real estate investment trusts in Europe: lessons from the American experience
Series: Journal of Property Investment and Finance ; 20(4) 2002, 388-405(17)Publication details: 2002Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS66066 (Browse shelf(Opens below)) | 1 | Available | 120087-1001 |
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.