This paper describes the regulatory and institutional background of Italian public real estate investment funds (REIFs) and highlights their market structures. It outlines the key differences between public REIFs and their private counterparts. In addition, it discusses how the compliance burden imposed by this framework is offset by a favorable tax regime.
Italian Real Estate Investment Funds: Regulatory and Market Framework
GIACOMINI, EMANUELA;BIASIN, MASSIMO
2014-01-01
Abstract
This paper describes the regulatory and institutional background of Italian public real estate investment funds (REIFs) and highlights their market structures. It outlines the key differences between public REIFs and their private counterparts. In addition, it discusses how the compliance burden imposed by this framework is offset by a favorable tax regime.File in questo prodotto:
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