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The Resource The tax treatment of collective investment vehicles and real estate investment trusts

The tax treatment of collective investment vehicles and real estate investment trusts

Label
The tax treatment of collective investment vehicles and real estate investment trusts
Title
The tax treatment of collective investment vehicles and real estate investment trusts
Title variation
The tax treatment of CIVs and REITs
Contributor
Subject
Language
eng
Summary
This book provides a unique and current overview of the tax issues that play a role in the cross-border operation of collective investment vehicles (CIVs) and real estate investment trusts (REITs). Typically, these investment funds function well in a domestic context, where the investors, the fund and the investments are all located in one state. In an international context, however, interesting issues arise, such as questions on the proper allocation of taxing rights, beneficial ownership and non-discrimination. These and other issues are addressed in this book. The book starts with the 2008 and 2010 updates to the OECD Model Tax Convention, adopting the OECD CIV and OECD REIT reports with a view on policymakers and practice. In addition, it places the treatment of CIVs and REITs in an EU tax law perspective. Finally, future developments are also discussed, including the impact of the Undertakings for Collective Investment in Transferable Securities (UCITS) Directives IV and V and the Alternative Investment Fund Managers Directive (AIFMD), from both a direct tax and an indirect tax perspective
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Vermeulen, H
http://library.link/vocab/subjectName
  • OECD Model
  • investment fund
  • REIT
  • tax treaty
  • EU law
  • dividend withholding tax
  • State aid
  • domicile
  • UCITS
  • VAT
  • harmful tax competition
Label
The tax treatment of collective investment vehicles and real estate investment trusts
Instantiates
Publication
Contents
  • Chapter 1: General report: the tax treatment of CIVs and REITs
  • Vermeulen, H.
  • ; p. 1-15
  • Chapter 2: Fifty years of tax uncertainty: the problem of international neutrality for collective investment vehicles
  • Brown, P.A.
  • ; p. 19-43
  • Chapter 3: The 2010 update of the OECD commentary on collective investment vehicles
  • Fibbe, G.
  • ; p. 45-71
  • Chapter 4: Dutch tax treaty policy for pooled investment vehicles
  • de Graaf, A.
  • ; p.73-92
  • Chapter 5: Directly held vs indirectly held real estate investments
  • Simontacchi, S.
  • ; p. 95-110
  • Chapter 6: The tax treaty treatment of REITs - the alternative provisions included in the commentaries on the 2008 OECD Model
  • Nouel, L.
  • ; p. 111-131
  • Chapter 7: European REITs and cross-border investments
  • Wijs, R.J.B.
  • ; p. 133-143
  • Chapter 8: Comparability of different CIVs under EU law
  • Viitala, T.
  • ; p. 147-160
  • Chapter 9: Investment funds, Dutch dividend withholding tax and EU law developments
  • Nijkeuter, E.
  • ; p. 161-168
  • Chapter 10: The tax treatment of CIVs and REITs from a state aid perspective: limits on national tax policy
  • Douma, S.
  • ; p. 169-181
  • Chapter 11: Domicile issues arising from the management company passport - a comparison of the UCITS regulatory framework and tax (treaty) law
  • Adema, R.P.C.
  • ; p. 185-200
  • Chapter 12: Collective investment vehicles and VAT in a changing environment
  • van Norden, G-J.
  • ; p. 201-227
  • Chapter 13: The state of play of recent work of the EU Code of Conduct Group on tackling harmful tax competition and aggressive tax planning
  • Nouwen, M.
  • ; p. 231-248
Extent
xi, 248 p.
Isbn
9789087222208
Isbn Type
(eBook)
Label
The tax treatment of collective investment vehicles and real estate investment trusts
Publication
Contents
  • Chapter 1: General report: the tax treatment of CIVs and REITs
  • Vermeulen, H.
  • ; p. 1-15
  • Chapter 2: Fifty years of tax uncertainty: the problem of international neutrality for collective investment vehicles
  • Brown, P.A.
  • ; p. 19-43
  • Chapter 3: The 2010 update of the OECD commentary on collective investment vehicles
  • Fibbe, G.
  • ; p. 45-71
  • Chapter 4: Dutch tax treaty policy for pooled investment vehicles
  • de Graaf, A.
  • ; p.73-92
  • Chapter 5: Directly held vs indirectly held real estate investments
  • Simontacchi, S.
  • ; p. 95-110
  • Chapter 6: The tax treaty treatment of REITs - the alternative provisions included in the commentaries on the 2008 OECD Model
  • Nouel, L.
  • ; p. 111-131
  • Chapter 7: European REITs and cross-border investments
  • Wijs, R.J.B.
  • ; p. 133-143
  • Chapter 8: Comparability of different CIVs under EU law
  • Viitala, T.
  • ; p. 147-160
  • Chapter 9: Investment funds, Dutch dividend withholding tax and EU law developments
  • Nijkeuter, E.
  • ; p. 161-168
  • Chapter 10: The tax treatment of CIVs and REITs from a state aid perspective: limits on national tax policy
  • Douma, S.
  • ; p. 169-181
  • Chapter 11: Domicile issues arising from the management company passport - a comparison of the UCITS regulatory framework and tax (treaty) law
  • Adema, R.P.C.
  • ; p. 185-200
  • Chapter 12: Collective investment vehicles and VAT in a changing environment
  • van Norden, G-J.
  • ; p. 201-227
  • Chapter 13: The state of play of recent work of the EU Code of Conduct Group on tackling harmful tax competition and aggressive tax planning
  • Nouwen, M.
  • ; p. 231-248
Extent
xi, 248 p.
Isbn
9789087222208
Isbn Type
(eBook)

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