000 00995cam a2200229 4500
001 X113148
008 000000n2001 000 0 eng u
035 _a(Sirsi) u113148
100 _aCane, M.
245 _aHeavy duty on property
260 _c2001
490 _aEstates Gazette
_v(0122) 2 June 2001, 143(1)
520 _aCalls for a review of real estate taxation rules and policies which continue to impede investment in brownfield sites and prevent property owners from offsetting capital losses against revenue, arguing that VAT should be simplified, a comprehensive system of depreciation rates covering all types of buildings should be devised and property specific tax-transparent collective investment vehicles similar to the US Real Estate Investment Trusts should be introduced.
650 _aPROPERTY TAXATION
650 _aREITS
650 _aREITS
650 _aSTAMP DUTY
650 _aVALUE ADDED TAX
690 _aTAXATION
700 _aLevene, A.
942 _n0
999 _c67371
_d67371