What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs

Authors
Publication date 2013
Journal Bulletin for International Taxation
Volume | Issue number 67 | 12
Pages (from-to) 635-654
Number of pages 20
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract 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.
Document type Article
Language English
Published at http://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2013_12_nl_2.html
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