Font Size: a A A

Study On Real Estate Investment Trusts: From The Perspective Of International Taxation Law

Posted on:2010-05-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y X XinFull Text:PDF
GTID:2166360275989911Subject:International Law
Abstract/Summary:PDF Full Text Request
REITs(Real Estate Investment Trusts) first appeared in the United States in the 1960s and are found throughout the world.As a new investment vehicle,REITs have been given more and more attention in China.Even that there are no real REITs in China's capital market,the establishment of REITs has been affirmed by lots of scholars in China,especially from the economists.The Government also prepares to develop REITs and look forward that this can be a good measure to promote China Finance Market.As the development of China REIT,the international tax issues will raise some questions.This article seeks to give the basic introduction to clarify the concept of REITs; its characters;types and their mode of operation.The operation of REITs is involved in tax issues,especially international tax issues.Focusing mainly on the taxation of REITs' distribution of its profits,the author attempts to clear theoretical obstacles after the establishment of China REITs.The first chapter of the paper gives an introduction of REITs,such as its concept, character,and mode of operation,also its history.At the same time,I try to provide a feasible mode to China's REITs.The second chapter of the paper focuses on the international tax law issues of PEITs.According to study on OECD's report on tax issues of PEITs and related domestic law,I think that it would be appropriate to consider the investors of REITs (benefit owner) as shareholders of the PEITs,and the distributions of REITs as dividends.This will resolve the question that how to avoid double taxation to the investors.The third chapter of this paper analyzes the current laws and policies on tax issues of dividends,and points out some useful suggestions to China's REITs in the future.Hopefully this will be helpful to the researchers on this subject.
Keywords/Search Tags:REITs, Dividends, International Taxation
PDF Full Text Request
Related items