000			01352cab a2200157 4500
001			##L131224
008			050727n2005 000 0 eng u
035			_a(Sirsi) u131224
041	0		_aeng
245	0	0	_aEuropean REIT regimes and the impact of the EC treaty freedoms _h[electronic resource]
260			_c2005
520			_aReport commissioned by the European Public Real Estate Association. This report contains a comparative description of the European REIT and REIT-like tax regimes, and an in depth and unique analysis of the impact of the EC Treaty freedoms on such tax regimes. Probably the most important objective of the EC Treaty is the creation of a common market. A true common market for quoted Real Estate Investment Trusts (REITs) can only be created if certain cross border tax barriers are removed; if a certain tax transparency is established. The EC Treaty freedoms are the principal tools of the EC Treaty to help remove the main obstacles to a common market. This report analyses what these tools mean for the various REIT regimes in Europe and where they should be applied. [Taken from report preface.]
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY VALUATION AND INVESTMENT
856	4	0	_uhttps://www.epra.com/media/EU_REIT_Regimes_August_2005.pdf _zView the item free of charge at www.epra.com
942			_n0
999			_c104690 _d104690