000 01294cam a2200265 4500
001 ABS66651
008 030423n2003 000 0 eng u
035 _a(Sirsi) u122062
100 _aDussert, B.
245 _aFrench connections
260 _c2003
490 _aEstates Gazette
_v(0311) 15 March 2003, 146-147(2)
520 _aDiscusses the implications and likely success of the new tax regime being introduced in the French Finance Bill 2000, for French-listed real estate investment companies known as sociétés d'investissements immobiliers cotées (SIICs) .The main objective of this change is to reinforce the competitiveness of SIICs which have been disadvantaged up to now vis-à-vis tax-exempted foreign real estate investment companies, which can distribute higher dividends than SIICs. The success of the new legislation will be measured by the ability of SIICs to attract new capital and make them more attractive than their competitors.
590 _aABS
650 _aFINANCE BILL 2003
650 _aTAX EXEMPTION
650 _aTAX REGIME
650 _aFRANCE
650 _aREAL ESTATE INVESTMENT COMPANIES
650 _aSOCIETES D'INVESTISSEMENTS IMMOBILIERES COTEES
690 _aTAXATION
700 _aToxe, L.
700 _aDurand, J-M.
942 _n0
999 _c72527
_d72527