Publications
Contents of the 2017 update to the OECD model tax convention
Published on 18 Jul 2017
On July 11, in an important step for non-listed real estate investment funds, the OECD released draft contents of the 2017 update to the OECD Model Tax Convention. In the draft, the OECD took notice of the comments INREV and others made. Several relevant changes now appear in the real estate example.
OECD-BEPS Country-by-Country Reporting FAQ
Published on 04 Apr 2017
The Tax Committee issued a set of answers to frequently asked questions in response to the new requirements for country-by-country reporting under OECD-BEPS Action 13 that aims to enhance transparency of multinational enterprises.
Response to OECD BEPS Action 6 Discussion Paper
Published on 07 Feb 2017
On 1 February, INREV filed a response to the OECD’s Discussion Paper on BEPS Action 6 related to tax treaty abuse and non-CIVs.
OECD BEPS - Responses
Published on 26 Apr 2016
INREV and industry responses to OECD BEPS.
INREV_Response_OECD_Revised_Discussion_Draft_BEPS_Action_6_Prevent_Treaty_A~.pdf
DownloadINREV_Real_Estate_Industry_Associations_letter_on_BEPS_Action_6_20140527.pdf
DownloadINREV_Response_OECD_Discussion_Draft_Treaty_Abuse_BEPS_Action_6_20140414.pdf
DownloadINREV_Response_OECD_Discussion_Draft_Follow_up_BEPS_Action_6.pdf
DownloadINREV response to OECD Public Discussion Draft on Treaty Entitlement of Non~.pdf
DownloadOECD BEPS Action Plans 4 and 13 - Briefing October 2015
Published on 29 Oct 2015
The OECD recently released the BEPS Action plan with far-reaching recommendations, including interest deductibility (Action 4) and country-by-country reporting (Action 13). Richard van der Linden’s presents on the details and implications of this important topic.