Resumen de The debate on Real Estate Investment Trust (REIT) regimes in the European Union has been stimulated as more and more Member States have introduced or are considering introducing such regimes. In this article, the authors consider the major (potential) discriminatory aspects for REIT regimes. They then focus on the tax treatment of foreign shareholders in REITs and discuss potential "Community Law proof" solutions to this problem.: at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
In the second and concluding part of this article, the author analyses a further hypothesis concerning "Home State Taxation" (HST) and a different hypothesis regarding the introduction of "Common Consolidated Base Taxation" (CCBT). The author concludes by considering the theoretical and practical issues regarding the introduction of comprehensive approaches to business taxation in the European Union.
