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

Resource Information

The instance The tax treatment of collective investment vehicles and real estate investment trusts represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9789087222192-M.jpg?default=false

Label

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

Instantiates

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

Publication

• Amsterdam, IBFD, 2013

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)

Record ID

u90120