000 01101cam a2200193 4500
001 L136084
008 070108n2006 000 0 eng u
035 _a(Sirsi) u136084
041 0 _aeng
110 2 _aFreshfields Bruckhaus Deringer
_95091
245 0 0 _aDraft bill for the introduction of German REITs
260 _c2006
520 _aDiscusses 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 _aKA
651 4 _aGERMANY
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
856 4 0 _uhttps://www.freshfields.com
_zView the item free of charge at www.freshfields.com...
942 _n0
999 _c106316
_d106316