With its recommendations and best practices, the Code of Tax Conduct aims to help INREV Members address certain tax matters internally within their organisations and externally wit ...

As we enter a new era in international taxation, major changes in the international tax landscape are being (or have already been) implemented around the world. The main drivers fo ...

These changes also affect the non-listed real estate fund industry and have prompted new behaviours and attitudes towards tax matters in general. Contributing to a common framework ...

To take into account the many changes impacting tax, we recommend INREV Members reevaluate their tax approach in their own organisations and their real estate investment strategies ...

Consistent with industry standards, INREV has published Guidelines on Sustainability Reporting that aim to provide a coherent framework for ESG reporting in line with annual financ ...

The INREV Code of Tax Conduct Guidelines designs a framework in line with industry best practices to establish and promote common and workable standards for non-listed real estate ...

Compliance with laws, regulations and tax obligations – The whole fund structure (from local property companies to the fund (“investment vehicle”) and its manager ...

Cooperation with Public Authorities – Where applicable, INREV Members should maintain a lawful and transparent relationship with public authorities based on an appropriate co ...

Internal Governance – Investment vehicles should determine clear responsibilities with regard to tax management and compliance with the law.  

Approach to tax and business rationale – The approach to tax associated with investments should be business oriented and justified by a strong business rationale/acumen. &nbs ...