The Tax treatment of collective investment vehicles and real estate investment trusts
By: editor Hein Vermeulen
Publisher: IBFD
Published: 2013
Place of publication: Amsterdam
Language: eng
Number of pages: 248
ISBN-13: 9789087222192
Subjects: Mutual funds; Congresses; Taxation; Law and legislation
Notes: "Proceedings of a conference held by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam on 2 November 2012." -- Page four of cover.
Table of contents: title: General Report : The Tax Treatment of CIVs and  REITs / Hein Vermeulen; title: Fifty Years of Tax Uncertainty: The Problem of  International Neutrality for Collective Investment  Vehicles / Patricia A. Brown; title: The 2010 Update of the OECD Commentary on  Collective Investment Vehicles / Gijs Fibbe; title: Dutch Tax Treaty Policy for Pooled Investment  Vehicles / Arnaud de Graaf; title: Directly Held vs Indirectly Held Real Estate  Investments / Stefano Simontacchi; title: The Tax Treaty Treatment of REITs : The Alternative  Provisions Included in the Commentaries on the  2008 OECD Model / Luis Nouel; title: European REITs and Cross-Border Investments / Ronald J.B. Wijs; title: Comparability of Different CIVs under EU Law / Tomi Viitala; title: Investment Funds, Dutch Dividend Withholding  Tax and EU Law Developments / Erwin Nijkeuter; title: The Tax Treatment of CIVs and REITs from a  State Aid Perspective : Limits on National Tax Policy / Sjoerd Douma; title: Domicile Issues Arising from the Management  Company Passport : A Comparison of the UCITS  Regulatory Framework and Tax (Treaty) Law  / R.P.C. Adema; title: Collective Investment Vehicles and VAT in a  Changing Environment  Gert-Jan van Norden; title: 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.