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Author:
Publisher: UN-HABITAT
ISBN: 921132565X
Category :
Languages : en
Pages : 84
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Book Description
Author:
Publisher: UN-HABITAT
ISBN: 921132565X
Category :
Languages : en
Pages : 84
Get Book Here
Book Description
Author: Jane H. Malme
Publisher: World Bank Publications
ISBN: 9780821349830
Category : Business & Economics
Languages : en
Pages : 116
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Book Description
This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Author: Wolfgang Speckhahn
Publisher: Kluwer Law International B.V.
ISBN: 9041191100
Category : Law
Languages : en
Pages : 268
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Book Description
It is well known that investments in real estate provide relatively stable yields compared with stock market volatility, so it is not surprising that, with globalisation, investors have pursued such opportunities across borders, especially where foreign countries offer beneficial tax regimes. Nor it is surprising that states should fear erosion of their tax base in the presence of such investments. This groundbreaking book – the first in-depth comparative analysis of taxation of real estate investment trusts (REITs) in different European Union (EU) Member States – investigates the impact of EU law on direct taxation in the case of REITs, and whether EU policies in this area have led national legislators to adjust their REIT regimes. Presenting detailed case studies of three EU Member States – France (a well-established REIT regime), Bulgaria (a new accession state) and Spain (a recent REIT regime) – this book explores the idea of a harmonised EU REIT, and whether harmonisation among national REIT regimes may be possible. Among the issues and topics arising in the course of the presentation are the following: – ‘goodness of fit’ and adaptational soft pressure; – relevant case law from the European Court of Justice, including both tax and company law; – ‘REIT shopping’; – noncompliance of REIT regimes with EU law; and – criteria for the ‘misfit’ analysis of REIT regimes and potential infringements of EU law. The analysis ultimately documents conditions and circumstances for the creation of a harmonised ‘Euro-REIT’ by assessing the level of change on the area of direct taxation within the Member States which would be needed for such a creation to become reality, identifying common themes across different legal systems that could assist the harmonisation of laws. Throughout, a holistic view is taken, linking tax and company law with considerations of sovereignty, policy and culture. In its structured framework comparing REIT regimes, this incomparable study takes a giant step towards overcoming resistance to a common REIT taxation regime in the EU. As the first comparative study of REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanisation policy and theory, it is sure to be welcomed by practitioners, academics and policymakers in European law and international taxation as well as European studies.
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Network of Associations of Local Authorities of South-East Europe
Publisher: NALAS
ISBN: 9989292825
Category :
Languages : en
Pages : 62
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Book Description
Author: Riël C. D. Franzsen
Publisher:
ISBN: 9781558443631
Category : Property tax
Languages : en
Pages : 484
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Book Description
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 113435276X
Category : Business & Economics
Languages : en
Pages : 441
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Book Description
The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author: Otto H. Jacobs
Publisher: Springer Science & Business Media
ISBN: 3642510361
Category : Business & Economics
Languages : en
Pages : 167
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Book Description
Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.
Author: P. K. Brown
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 412
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Book Description
The research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999/2000 by the authors (under the David C. Lincoln Fellowship programme) in respect of 24 countries. This paper expands the coverage to some 42 countries but also widens the study to include an overview of government organisation within those countries. It also includes a brief description of the main sources of local government finance. It first considers the main types of property taxation that can be found in Europe such as annual property taxes, inheritance taxes, value added tax etc. and attempts in a series of tables to compare the main features of each tax as adopted in the countries studied. It then considers the background to the property taxation and deals with issues such as the current tax reforms that are being currently undertaken within Europe. It then outlines the impact of such changes for all aspects of property taxation. Consideration is then given to some of the key generic features of the systems implemented across Europe – the nature of the taxpayer, basis of valuation, exemptions, appeals etc. with a particular emphasis on annual property taxes. The final and major part of the work describes the current knowledge of around 190 the individual taxes, duties and levies as applied in the 42 countries studied.
Author: Jean-Marie Halleux
Publisher: vdf Hochschulverlag AG
ISBN: 3728141461
Category : Architecture
Languages : en
Pages : 288
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Book Description
Land Value Capture, Value Increase, Capital Gain, Land-Use Planning, Taxation, Development, Investment Public value capture is an essential phenomenon to improve the refinancing of public infrastructure and secure the necessary budget for other important duties like education, health and social care. For this reason, smart tools are needed for a successful implementation. This book provides an overview and discussion of instruments and practices in 29 European countries.
