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The Tax treatment of collective investment vehicles and real estate investment trusts / editor Hein Vermeulen.
- Format:
- Book
- Language:
- English
- Subjects (All):
- Mutual funds--Taxation--Law and legislation--Congresses.
- Mutual funds.
- Place of Publication:
- IBFD
- Contents:
- General Report : The Tax Treatment of CIVs and REITs / Hein Vermeulen
- Fifty Years of Tax Uncertainty: The Problem of International Neutrality for Collective Investment Vehicles / Patricia A. Brown
- The 2010 Update of the OECD Commentary on Collective Investment Vehicles / Gijs Fibbe
- Dutch Tax Treaty Policy for Pooled Investment Vehicles / Arnaud de Graaf
- Directly Held vs Indirectly Held Real Estate Investments / Stefano Simontacchi
- The Tax Treaty Treatment of REITs : The Alternative Provisions Included in the Commentaries on the 2008 OECD Model / Luis Nouel
- European REITs and Cross-Border Investments / Ronald J.B. Wijs
- Comparability of Different CIVs under EU Law / Tomi Viitala
- Investment Funds, Dutch Dividend Withholding Tax and EU Law Developments / Erwin Nijkeuter
- The Tax Treatment of CIVs and REITs from a State Aid Perspective : Limits on National Tax Policy / Sjoerd Douma
- Domicile Issues Arising from the Management Company Passport : A Comparison of the UCITS Regulatory Framework and Tax (Treaty) Law / R.P.C. Adema
- Collective Investment Vehicles and VAT in a Changing Environment Gert-Jan van Norden
- The State of Play of Recent Work of the EU Code of Conduct Group on Tackling Harmful Tax Competition and Aggressive Tax Planning / Martijn Nouwen.
- ISBN:
- 90-8722-220-3
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