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Real Estate Newsletter | Shopping centres

16 Sep 2013 France 2 min read

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Authors

Feature

Shopping centres

  • Interview – three question for Patrick Humbert, Chief Executive Officer, Société des Centre Commerciaux France p. 2
  • A number of specific characteristics of leases in shopping centres p. 3
  • Commerciality of shopping centres: a major issue p.4
  • Tax regimes applicable to shopping centre economic actors p. 5
  • Shopping centres and local tax p. 7
  • Shopping centre transactions: a very diverse range of tax situations p. 8
  • International focus – Shopping centres: how to invest in Germany p. 9
  • Not all lessee payments are taxable property income p. 10
  • The French Court of Appeals upheld the right of a member of an EIG to withdraw p. 11

News

  • Towards a revival of beneficial ownership? p. 12
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Real Estate Newsletter 16 september 2013 | Shopping centres
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