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 ...

Transparency and Disclosure towards investors and other stakeholders – INREV Members should comply with EU and/or international rules and standards regarding transparency and ...

INREV Members should comply with all tax laws, regulations and any other obligations which directly apply to INREV Members’ activities. Compliance with tax laws and regulati ...

Where possible INREV Members are likewise encouraged to actively weigh the effects of an indirect application of any other tax law or regulation which may apply to INREV Members&rs ...

INREV Members are encouraged to apply relevant laws and regulations to their investment activities. Inappropriate use and/or interpretation of international public law (be it of a ...

INREV Members are encouraged to co-operate with public authorities. Co-operation includes: a timely, constructive and transparent relay of information or documentation when offi ...

INREV Members are encouraged to lawfully co-operate with public authorities on any reasonable tax related requests; any cooperation request which is unclear or unreasonable should ...

INREV Members are encouraged to seek co-operation from public authorities when appropriate as means to clarify or address any question regarding the application of the law (insofar ...

INREV Members are encouraged to formalise an internal tax governance and tax risk management framework. As such, INREV Members are expected to indicate that tax and tax policy are ...