The Tax Treatment of CIVs and REITs comprises the proceedings of a conference held by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam on 2 November 2012. The 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)
Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic i...
State aid is an issue that does not immediately come to mind on the topic of real estate collective ...
An annual wealth tax, a mark-to-market income tax, and a retrospective capital gains tax are three a...
The introduction trend in respect of tax-transparent REIT systems within the European Union is still...
International taxation has taken a central role in the ongoing political and economic crisis. There ...
The Article offers a new perspective on the way international income tax has developed from its nasc...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
This is a short review of an important anniversary volume of the "International Tax Group", which ha...
While transfer pricing has risen to the forefront of international tax issues in the last two decade...
The design of international tax law cannot be described without recourse to its extensive history. B...
Collective investment vehicles (CIVs) are specifically addressed in the 2010 update of the Organisat...
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
Paper presented at the Tax Research Network Conference Bournemouth 16-17 September 2004This paper up...
The seven papers in this issue grew out of a conference on Tax Policy in the European Union organize...
The research investigated the impact of EU law and policies on direct taxation in REITs, and movemen...
Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic i...
State aid is an issue that does not immediately come to mind on the topic of real estate collective ...
An annual wealth tax, a mark-to-market income tax, and a retrospective capital gains tax are three a...
The introduction trend in respect of tax-transparent REIT systems within the European Union is still...
International taxation has taken a central role in the ongoing political and economic crisis. There ...
The Article offers a new perspective on the way international income tax has developed from its nasc...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
This is a short review of an important anniversary volume of the "International Tax Group", which ha...
While transfer pricing has risen to the forefront of international tax issues in the last two decade...
The design of international tax law cannot be described without recourse to its extensive history. B...
Collective investment vehicles (CIVs) are specifically addressed in the 2010 update of the Organisat...
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
Paper presented at the Tax Research Network Conference Bournemouth 16-17 September 2004This paper up...
The seven papers in this issue grew out of a conference on Tax Policy in the European Union organize...
The research investigated the impact of EU law and policies on direct taxation in REITs, and movemen...
Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic i...
State aid is an issue that does not immediately come to mind on the topic of real estate collective ...
An annual wealth tax, a mark-to-market income tax, and a retrospective capital gains tax are three a...