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
Resource Information
The item The tax treatment of collective investment vehicles and real estate investment trusts 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 2 library branches.
Resource Information
The item The tax treatment of collective investment vehicles and real estate investment trusts 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 2 library branches.
- 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
- Language
- eng
- Extent
- xi, 248 p.
- 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
- Isbn
- 9789087222192
- 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
- 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
- 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
- 9789087222192
- Isbn Type
- (print)
- Label
- The tax treatment of collective investment vehicles and real estate investment trusts
- 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
- 9789087222192
- Isbn Type
- (print)
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