Distributions by U.S. REITs under the Italy-U.S. tax treaty - dividends or capital gains?

Subjects

Subjects :

Real estate investment trusts -- Taxation
Dividends -- Taxation
Capital gains tax -- Laws, regulations and rules
Tax treaties -- Interpretation and construction
Company dividends
Government regulation

Details

Language :

English

ISSN :

10483306

Volume :

50

Issue :

3

Database :

Gale General OneFile

Journal :

Tax Notes International

Publication Type :

Periodical

Accession number :

edsgcl.178407727