Koncepcja EU REIT - przesłanki jednolitego modelu Real Estate Investment Trust w Europie
The Cincept of EU-REIT - the Analysis of the Real Estate Investment Trust Development Determinants
Celem niniejszego opracowania jest identyfikacja podstawowych zasad jednolitego, europejskiego reżimu REIT, dla którego wzorcem - według autorki - powinien być reżim holenderski. (fragment tekstu)
This paper presents the main idea, the construction and law regulations connected with the Real Estate Iuvestment Trust - REIT - an investment vehicle organized often in a form of joint-stock, offering the possibility of indirect investment on the real estate market, even for investors with small amounts of capital. The first REITs were established in USA in 1960's but they become very popular at the beginning of the XXI century. In each of the UE member states different law regulations are applied to RElT, thus cross-border investments are hampered. In order to improve the situation, the concept of the single law regime - the EU-RElT is prepared. However, the main obstacle in this process of law unification is connected with the differences in tax regulations in member states. (original abstract)
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