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The ACTL is organizing a conference on Tax Aspects in Real Estate Investment Trusts. Specialists from practice, government and academia will discuss the operation of REITs in a global environment from three perspectives.

Detail Summary
Date 14 November 2014
Time 09:00 -18:00
A paper discussed at a conference

First, from the perspective of the REIT that invests cross-border in real estate or real estate companies. How is the REIT taxed by the country in which it invests? How are foreign income and foreign taxes treated by the country in which the REIT is organized? Second, from the perspective of an investor in the REIT, whether foreign or domestic. Third, from the viewpoint of the tax authorities. Questions that will be addressed include whether a REIT is entitled to tax treaty benefits, whether there are treaty provisions in place to ensure the appropriate level of taxation, whether REITS are within the scope of the EU Tax Directives, and how can a government make sure that it can levy tax on income from its domestic real estate? Future developments will also be discussed, including an outline for an EU REIT and legislative proposals in a number of EU countries and the U.S.

Speakers / Moderators 

  • Prof. José Almudi Cid (Complutense University Madrid)
  • Frederik Boulogne (VU University Amsterdam/PwC)
  • Jeroen H. Elink Schuurman MRE (PwC)
  • Prof. Arnaud de Graaf (Rotterdam University/Dutch Ministry of Finance) 
  • Prof. Werner Haslehner (University of Luxembourg)
  • Paul Hondius (OECD/ACTL)
  • Fraser Hughes (EPRA: European Public Real Estate Association)
  • Richard van der Linden (Prologis/INREV)
  • Prof. Raymond Luja (Maastricht University/Loyens & Loeff)
  • Luis Nouel (IBFD)
  • Prof. Willard Taylor (NYU) 
  • Prof. Hein Vermeulen (ACTL/PwC)
  • Prof. Peter Wattel (ACTL/Dutch Supreme Court)
  • Prof. Dennis Weber (ACTL/Loyens & Loeff)
  • Prof. Stef van Weeghel (ACTL)
  • Ronald Wijs (Loyens & Loeff/EPRA/INREV)

Please find the presentations held during the conference via the links below.