Non-resident taxpayers, Dutch REIT regime and EU law a commentary on recent case law R.P.C. Adema
By: Adema, R. P. C.
Material type: ArticlePublisher: 2019Subject(s): FONDOS DE INVERSIÓN INMOBILIARIA | SOCIEDADES ANÓNIMAS COTIZADAS DE INVERSIÓN EN EL MERCADO INMOBILIARIO | IMPUESTOS | PAISES BAJOS | LEGISLACION COMUNITARIA In: Derivatives & Financial Instruments v. 21, n. 3, May/June 2019, 9 p. Summary: This article deals extensively with the Dutch Söndervermogen Lower Court case on the eligibility of non-resident taxpayers for the Dutch tax-favourable real estate investment trust (REIT) regime and its possible effects on EU REIT regimes in general.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | DFI/2019/3-6 (Browse shelf) | Available | DFI/2019/3-6 |
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Resumen.
This article deals extensively with the Dutch Söndervermogen Lower Court case on the eligibility of non-resident taxpayers for the Dutch tax-favourable real estate investment trust (REIT) regime and its possible effects on EU REIT regimes in general.
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