Having graduated from a French business school before building a career across Paris and London, Christophe Kuhbier was probably not all that familiar with Section 28 and Section 60 of the Irish tax code. Last October, however, he got a crash course in the finer points of both provisions. Kuhbier, a real estate investor, had spent much of the previous six months advancing a €1.34 billion bid for Green Reit for his employer, UK property firm Henderson Park. The purchase was a bet that both the Irish-listed Green Reit was undervalued, and the fundamentals of the property sector here were…