What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs
| Authors |
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| Publication date |
2013
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| Journal |
Bulletin for International Taxation
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| Volume | Issue number |
67 | 12
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| Pages (from-to) |
635-654
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| Number of pages |
20
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| Organisations |
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Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| 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.
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| Document type |
Article
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| Language |
English
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| Published at |
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