What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs

Journal
Netherlands; United States
Bulletin for International Taxation 2013 (Volume 67), No. 12
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.