REIT
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The concept REIT represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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REIT
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The concept REIT represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- REIT
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- A comparison of selected features of real estate investment trust regimes in the United States, the United Kingdom and Germany [part 4]
- A few thoughts on REITS and the BEAT
- A guide to the U.K. REIT regime
- A new tax regime for French listed real estate companies
- A real estate investment trust for the U.K
- Abkommensrechtliche Ansässigkeit von steuerbefreiten Investmentfonds und anderen steuerbefreiten Rechtsträgern : BFH, Urteil vom 6. 6. 2012 - I R 52/11
- 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?
- Amendments to Italian real estate investment rules
- An investor's guide to the regulatory and tax framework for S-REITs
- Aussensteuergesetz : Kommentar
- Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
- Besteuerung ausländischer Anleger nach dem Regierungsentwurf zur Einführung deutscher Reits
- Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : London 2019
- Canada's radical proposals to tax foreign investment structures
- Canadian acquisition of U.S. real estate
- Canadian income trust saga : over, or headed for a junk bond phase?
- Canadian syndication of U.S. real estate
- Canadian syndication of foreign income-producing real estate
- Challenges of the Mexican real estate investment trust tax regime
- Collective investment trusts in Singapore
- Comparative tax advantages of Canadian pension funds as investors in real estate
- Court exert more influence on tax system
- Current UK corporate tax system and the impact on businesses
- Dach-Investmentfonds im ausländischen Kontext : aktuelle Aspekte unter Berücksichtigung des neuen BMF-Schreibens v. 21.5.2019
- Das Gesetz zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REITG)
- Das REIT-Gesetz im europarechtlichen Fadenkreuz : Grundfreiheitliche Problematiken und Verbesserungsbedarf im Gesetz zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen
- Das neue REIT-Gesetz : Folgen der Beteiligung am G-REIT auf Anlegerebene
- Der G-REIT und die Steuerpflicht ausländischer Anteilseigner
- Der G-REIT: Eine rechtsökonomische Analyse mit steuerlichem Fokus
- Der German Real Estate Investment Trust (G-REIT) : Zu den Empfehlungen der Initiative Finanzstandort Deutschland
- Der deutsche Real Estate Investment Trust (REIT) als Anlageinstrument für den deutschen Immobilien- und Kapitalmarkt
- Development and taxation of Real Estate Investment Trusts
- Development and taxation of real estate investment trusts
- Development and taxation of real estate investment trusts
- Development and taxation of real estate investment trusts
- Development and taxation of real estate investment trusts
- Development and taxation of real estate investment trusts
- Development and taxation of real estate investment trusts
- Die Anwendung des AStG innerhalb des REITG
- Die Besteuerung ausländischer Anteilseigner eines geplanten deutschen Real Estate Investment Trust
- Die Besteuerung des deutschen REIT: eine rechtsvergleichende Untersuchung unter besonderer Berücksichtigung des Abkommens- und Gemeinschaftsrechts
- Die Einführung des deutschen REIT - Eine erste steuerliche Analyse des REIT-Gesetzes
- Die InvStG-Ausnahme des Paragr. 50d Abs. 3 EStG : Fortgeltung des materiellen Investmentbegriffes für Immobilienfonds
- Distributions by U.S. REITs under the Italy-U.S. tax treaty - dividends or capital gains?
- Dutch holding regime and recent tax developments in the Netherlands
- El Impuesto sobre Sociedades en 2012 (y IV). Gravámenes especiales sobre rentas extranjeras. Medidas limitativas y de estímulo a la actividad económica. Conflictos en materia de ayudas de Estado
- El impuesto sobre sociedades en 2012 (III). La compensación de pérdidas. Las sociedades anónimas cotizadas de inversión en el mercado inmobiliario. La limitación de gastos financieros intragrupo
- Ertragsteuerliche Beurteilung der Beteiligung unbeschränkt Steuerpflichtiger an einem US Real Estate Investment Trust
- Europe debates real estate investment trusts
- FIBRAs insight: towards a decade of Mexican REITs
- Finance Act 2013
- Finance Act 2020 Notes : Section 25 and Schedule 4: corporate capital losses
- Finance Act 2021 Notes : Section 38 : corporate interest restriction : minor amendments
- Finance Act 2022 Notes : Section 15 and Schedule 3 : real estate investment funds
- Finance Act handbook
- First draft of the Bill of Law governing Spanish REITs
- Fiscal state aid and real estate collective investment vehicles (CIVs)
- Fixing FIRPTA? (Design flaws worsen with age)
- Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
- Foreign investment in U.S. real estate through REITs
- Foreign pension plans investing in shares of a U.S. REIT
- Französische Immobilien : Neuerungen bei der 3 %-Abgabe : Auswirkungen für deutsche Immobilienfonds
- Französische SICAV: Ansässigkeit nur bei Steuerpflicht - und was ist mit dem deutschen REIT?
- German property taxes change again
- Germany CFC legislation regarding real estate investment trusts
- Germany enacts its first REIT law
- Get real!
- Global REIT survey : a comparison of the major REIT regimes in the world
- Global real estate taxation guide
- Government makes progress with Reit proposals
- Guide to global real estate investment trusts
- Het nieuwe belastingverdrag met het Verenigd Koninkrijk (deel 1) : een overzicht en commentaar op hoofdlijnen
- Hinzurechnungsbesteuerung bei Beteiligung an einer deutschen REIT-AG = German CFC legislation and participation in a German REIT corporation
- Hong Kong's proposed exemption for private equity funds : a step in the right direction
- Il regime delle SIIQ : i primi chiarimenti dell'Agenzia delle entrate (parte I)
- Immobilieninvestition in türkische REITs : erste Einschätzung steuerlicher Fragen nach dem neuen DBA Türkei
- Immobilieninvestitionen deutscher Investoren in französische REITs
- Impact of BEPS on real estate investment structures
- Impact of BEPS on real estate investment stuctures
- Impact of the EU 11 financial transaction tax proposal on CIVs and REITs
- Inbound real estate investments - Besteuerung "atypischer" Investitionsstrukturen
- India budget 2014 - overview of the key direct tax provisions
- Indian REIT regime ready to take off
- Infrastructure investing in North America : global trends and tax considerations
- Internationale Systeme der Besteuerung von REITs
- Introduction of the German REIT
- Introduction to German REITs : key elements of the Draft Bill of November 2, 2006
- Investing in US property
- Investmentrechtliche Grundstrukturen und Besteuerungskonzeption des US-Real Estate Investment Trust (REIT)
- Irlands Finance Bill 2013 : massvolle Erleichterung der Steuerplanung für multinationale Unternehmen und Wirtschaftsförderung
- Irlands Finance Bill 2016 : Missbrauchsbestimmungen und Bekämpfung des schädlichen Steuerwettbewerbs
- Is there a FIRPTA tax on REIT distributions?
- Limiting pension fund investment in Canadian business income trusts
- Malaysia : an oasis for investors from oil-rich Gulf States
- Mexican Congress changes real estate and tax haven rules
- Mexican real estate investment trusts
- Mexican reform 2006
- Modern FIRPTA : a transactional perspective
- Modern REITs and the corporate tax: thoughts on the scope of the corporate tax and rationalizing our system of taxing collective investment vehicles
- Neue Impulse für die geplante steuerbegünstigte Immobilienaktiengesellschaft (REIT) in Deutschland durch den UK-REIT
- New French protocol updates U.S.-France income tax treaty
- New rules for Puerto Rican REITs
- Non-resident taxpayers, Dutch REIT regime and EU law : a commentary on recent case law
- Nonresident investment in Canadian real estate
- Novedades de la Ley 11/2021 en el IRPF e Impuesto sobre Sociedades : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021)
- Property investment structures in Ireland
- Property taxes 2006/07
- Proposal for a uniform EU REIT regime - part 1
- Proposal for a uniform EU REIT regime - part 2
- Proposed regulations issued for qualified foreign pension funds
- REIT on!
- REITs - Real Estate Investment Trusts in Italien
- REITs - the M&A perspective
- REITs : Real Estate Investment Trusts : Marktüberblick, Aufbau und Management von REITs sowie Investitionen in REITs : Praxisleitfaden
- REITs : practical issues arising on a joint venture
- REITs and taxation of real estate income in Finland
- REITs implementation in Thailand
- REITs in Canada have growing potential as tax-favorable investment
- REITs in Deutschland und Grossbrittannien - ein Vergleich
- REITs in Europe
- REITs in Spain : SOCIMIs, a second generation of REITs?
- REITs under the new Netherlands-United Kingdom tax treaty
- Real Estate Investment Trusts (REITs) in den USA, Frankreich, Grossbrittannien und Deutschland
- Real estate and infrastructure investment trusts in India
- Real estate investment funds : a UK perspective
- Real estate investment trust regimes viewed through the lens of the US paradigm [part 1]
- Real estate investment trusts
- Real estate investment trusts
- Real estate investment trusts : a global analysis
- Real estate investment trusts in Europe : Europeanising tax regimes
- Real estate investment trusts in Germany [part 3]
- Real estate investment trusts in the United Kingdom [part 2]
- Real estate mutual funds : an alternate funding vehicle
- Recent tax law amendments
- Reits take shape in draft law
- Rethinking UK-REITs
- Return of property funds in Thailand
- SOCIMIs: the last chance for Spanish REITs
- Section 367(a)(5) Proposed Regulations provide long-awaited guidance
- Seminar D : Die Besteuerung von Portfolio-Investitionen in Immobilien einschliesslich der REIT-Besteuerung
- Sicherstellung einer angemessenen deutschen Besteuerung ausländischen Anteilseigner eines deutschen REIT : Abgeltungssteuer als Alternative zum Einheits- bzw. Trustvermögensmodell
- Singapore : public consultation on "enhancements to the regulatory regime governing REITs"
- Singapore budget 2006
- South Africa's new real estate investment trust legislation
- Sovereign wealth funds investing in the United States : rethink your exit tax strategies
- Spain unveils own version of REITs
- Stapled interests with a conduit
- Steuerliche Rahmenbedingungen für den deutschen REIT und seine Aktionäre auf Basis des ersten Referententwurfs eines REIT-Gesetzes
- Tax and structuring issues for REITs investing in non-U.S. assets
- Tax consequences of cross-border investment in Japanese real estate
- Tax law changes affecting financial transactions and institutions for 2007
- Tax leakage from pension fund investment in Canadian income trusts
- Tax provisions impacting foreign investors in 2007 Budget Law and related Tax Act
- Tax provisions in India's 2014 budget
- Tax treaty issues related to REITS : public discussion draft 30 October 2007
- Taxation in the Republic of Ireland
- Taxation of REITS - the Indian perspective
- Taxation of collective investment schemes
- Taxation of investment funds
- Taxing international investors in U.K. real estate
- The 2008 OECD Model : an overview
- The German REIT story : why everything has to be so complicated
- The PATH Act changes to the REIT and FIRPTA rules : a user's guide
- The UK real estate investment trust regime
- The US Foreign Investment in Real Property Tax Act : a practical guide
- The discriminatory effects of the Italian tax discipline on real estate companies (SIIQs/SIINQs) in European perspective
- The evolution of REIT spin-offs
- The evolution of the UK REIT regime
- The implications of treaty application for a Netherlands closed fund for mutual account
- The introduction of a German real estate investment corporation
- The new FIRPTA exemption for foreign pension funds
- The pre-budget report 2005
- The proposed OECD Treatment of Real Estate Investment Trust distributions: is the OECD Approach being implemented in tax treaties?
- The rise and fall of Canadian income trusts
- The scope of the DCL Regulations
- The tax treatment of REITs : the alternative provisions included in the Commentaries on the 2008 OECD Model
- The tax treatment of collective investment vehicles and real estate investment trusts
- The use of partnerships and disregarded entities by U.S. corporations
- The year in review : France
- The year in review : Germany
- The year in review : Puerto Rico
- The year in review : Spain
- The year in review : Spain
- The year in review : United Kingdom
- Timberland transfer pricing and valuation
- Tolley's corporation tax
- Transfer pricing audits and taxable REIT subsidiaries
- Treasury reveals unclear rules of engagement for UK reits
- Treatment of capital gains on an interest in a real estate investment trust
- U.K. budget 2006 : corporate tax and other measures
- U.K. government publishes draft legislation on REITs
- U.K. real estate investment trust : what taxpayers need to know
- UK : real estate investment trusts, where do we go from here?
- UK REITs - an overview
- UK REITs : an updated guide to the new regime
- UK real estate investment trust
- UK real estate investment trusts : a new vehicle for property investments
- UK real estate investment trusts : the first twelve months
- UK-REITs : down but not out!
- US REIT distributions under the Fifth Protocol
- US treaty policy and practices regarding distributions from real estate investment trusts
- Unternehmensbesteuerung in Ungarn : niedrige Steuersätze, moderate Sozialabgaben und hohe Wachstumsraten bilden für 2018 ein steuerlich attraktives Umfeld
- Update on German REITs : new bill approved by parliament
- Using U.S. REITs in cross-border transactions
- Using sec. 7701(l) as a blunt instrument : two cases of regulatory overreach
- Vermeidung der AStG-Hinzurechnungsbesteuerung bei Beteiligung an einer G-REIT AG
- What do we have in common? What can we learn from each other? A comparative study of US and Dutch REITs
- Why private investment funds are using REITs to invest in real estate
- Wijziging van de dividendbepaling van het verdrag Nederland - Verenigde Staten zeer noodzakelijk
- Zur geplanten Einführung der steuerbegünstigten Immobilienaktiengesellschaft (G-REIT) in Deutschland = Plans for a German real estate investment trust
- Änderung des Foreign Investment in Real Property Tax Act (FIRPTA) : neues Kapitel für ausländische Anleger in US-Immobilien
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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/resource/A2QFGN1yvtg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/A2QFGN1yvtg/">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="https://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/resource/A2QFGN1yvtg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/A2QFGN1yvtg/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
