The Proposed OECD Treatment of Real Estate Investment Trust Distributions: Is the OECD Approach being Implemented in Tax Treaties?

Journal
Costa, L.H. da Conceição
OECD
Bulletin for International Taxation 2012 (Volume 66), No. 9
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The author, in this article, considers the proposed OECD tax treatment of distributions from real estate investment trusts and the extent to which the OECD proposal is being implemented by countries in their tax treaties.