Speckhahn, Wolfgang 　著

目次

Part I Introduction and Dimensions of Europeanisation 1 Introduction to the Research: Challenging MS Tax Regimes 2 REITS in the EU: A Comparative Analysis Part II: Mechanism of Europeanisation: ‘Goodness of Fit’ and Adaptational Pressure 3 MS REIT Regimes and EU Law 4 MS REIT Regimes and ECJ Case Law Part III ‘Outcome’: The Impact of the EU 5 REITS in MSs: Case Studies 6 EU ‘Soft’ Policies and the ‘EuroREIT’ 7 Conclusion: The Europeanisation of MS REIT Regimes Appendices: Appendix I European REITs – Specifics Appendix II Chronological Overview of REIT and REIT-Like Regimes Globally Appendix III Cases on Company/Corporate Law – Overview Appendix IV Case Law on (Direct) Tax – ‘Equal Treatment’ Appendix V Case Law on (Direct) Tax – Access to Tax of Non-resident Companies