Title

Fifty Years of Tax Uncertainty: The Problem of International Neutrality for Collective Investment Vehicles

Document Type

Chapter

Publication Date

2014

Publication Title

The Tax Treatment of Collective Investment Vehicles and Real Estate Investment Trusts

Abstract

The Tax Treatment of CIVs and REITs comprises the proceedings of a conference held by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam on 2 November 2012. The book provides a unique and current overview of the tax issues that play a role in the cross-border operation of collective investment vehicles (CIVs) and real estate investment trusts (REITs).

ISBN

978-90-8722-219-2

Publisher Information

IBDF

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