000			01300cam a2200265 4500
001			ABS66066
008			021015n2002 000 0 eng u
035			_a(Sirsi) u120087
100			_aCampbell, R.D.
245			_aPolicy implications of structural options in the development of real estate investment trusts in Europe: lessons from the American experience
260			_c2002
490			_aJournal of Property Investment and Finance _v20(4) 2002, 388-405(17)
520			_aThe 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.
590			_aABS
650			_aREAL ESTATE
650			_aTRUSTS
650			_aEQUITY
650			_aEUROPE
650			_aREITS
650			_aREITS
650			_aINVESTMENT VEHICLES
690			_aINVESTMENT
700			_aSirmans, C. F.
942			_n0
999			_c71353 _d71353