000 00961cab a22001935a 4500
001 L143102
008 080214e20080407xxkad f s 000 0 eng d
035 _a(Sirsi) u143102
041 0 _aeng
110 2 _aEuroProperty
_91216
245 0 0 _aTax and legal
260 _c2008
490 0 _aEuroProperty
_v7 April 2008, 29-35(7)
520 _aSurveys the current business tax regime in Europe and changes in business tax laws. Finds that the approach to taxes by a number of Governments is changing in unforeseen ways. In Germany, new rules have lowered corporate tax, but limit interest deductions to less than 30% of earnings. In France, new laws introduced by the previous administration impose a 60% cap on single entity ownership of a SIIC (real estate investment trust). Table shows central and eastern Europe corporate tax rates.
590 _aKA
651 4 _aEurope
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY MARKET
942 _n0
999 _c80063
_d80063