The Resource Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
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The item Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The ongoing discussion about the introduction of a German Real Estate Investment Trust (G-REIT) has brought about the first draft of a REIT law. This draft follows the concept of widespread shareholdings (maximum holding below 10%), which is surprising considering the concerns of a limited ability to access capital markets. Taking into account this circumstance as well as basic considerations regarding the interpretation of double tax treaties, the author examines the alternative option of qualifying dividends from REITs as income from immovable property
- Language
- eng
- Label
- Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
- Title
- Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
- Language
- eng
- Summary
- The ongoing discussion about the introduction of a German Real Estate Investment Trust (G-REIT) has brought about the first draft of a REIT law. This draft follows the concept of widespread shareholdings (maximum holding below 10%), which is surprising considering the concerns of a limited ability to access capital markets. Taking into account this circumstance as well as basic considerations regarding the interpretation of double tax treaties, the author examines the alternative option of qualifying dividends from REITs as income from immovable property
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
- http://library.link/vocab/creatorName
- Bron, J.F
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- REIT
- immovable property
- dividend
- treaty interpretation
- Label
- Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
- Label
- Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abkommensrechtliche-Qualifikation-von/1FKNsKyGsFw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abkommensrechtliche-Qualifikation-von/1FKNsKyGsFw/">Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abkommensrechtliche-Qualifikation-von/1FKNsKyGsFw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abkommensrechtliche-Qualifikation-von/1FKNsKyGsFw/">Abkommensrechtliche Qualifikation von Ausschüttungen als Einkünfte aus unbeweglichem Vermögen - Lösung für den G-REIT? = Double tax treaty qualification of dividends as income from immovable property - a solution for the G-REIT?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
