- What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs
- Bulletin for International Taxation
- Volume | Issue number
- 67 | 12
- Pages (from-to)
- Number of pages
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
- In this article, the authors explain and compare the rules that apply to real estate investment trusts (REITs) in the Netherlands
and the United States. The comparison provides a framework for analysing whose rules are more effective in achieving the policies
that led to the enactment of the REIT regimes.
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