Skip to main content
shopping_cart

Your shopping cart is empty

Property investment and tax treaties presentation

Published on 12 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The growth of REIT regimes worldwide has led the OECD to set up a working group to consider the tax treaty implications of cross border property investment via REITs (and Australian property trusts) and whether any modifications to tax treaty texts are appropriate. It is expected that a draft report will be released for comment by the OECD later this year. This presentation considers the treaty issues, in particular:

  • tax treaty impact of different vehicles (corporate REITs and flow-through trusts/partnerships/contracts) used for collective property investment around the world
  • tax treaty impact of different ways of removing income tax at the level of the entity
  • application of current tax treaties to REITs and similar vehicles
  • possible modifications to real property, dividend and capital gains articles of tax treaties to deal with REITs and similar vehicles
  • relief of double taxation problems and tax treaty responses
  • EU tax problems for REIT regimes and their interaction with tax treaties.

Author profile:

Richard J VANN

Click here to expand/collapse more articles by Richard J VANN.
 

This was presented at 5th Annual Property Intensive - An update of local and global property issues .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Real property investment in Japan

Author(s):  Max SEVERENS,  Andrew WHITE

Materials from this session:






Taxation of financial arrangements: the impact upon property entities

Author(s):  Scott FARRELL

Materials from this session:

Further details about this event:

 

Copyright Statement