| 000 | 00975cab a2200193 4500 | ||
|---|---|---|---|
| 001 | ##L131292 | ||
| 008 | 051018n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u131292 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aGilberto, Michael | |
| 245 | 0 | 0 | _aOn the REIT track |
| 260 | _c2005 | ||
| 490 | 0 |
_aRICS Business _vOctober 2005, 24-25 |
|
| 520 | _aSuggests that the US experience of REITs shows that by providing a tax efficient investment vehicle the need for complex workings to minimise the corporate tax liability are eliminated but that attempting to levy any tax when a REIT is first set up would prevent their take up. Similarly governments need to consider whether other parts of the existing tax regime encourage or discourage the adoption of REITs. Includes a review of RICS' and others' concerns about the implementation of REITs in the UK. | ||
| 590 | _aIKA251005 | ||
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 700 | 1 | _aMelhuish, David | |
| 942 | _n0 | ||
| 999 |
_c76026 _d76026 |
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