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OECD BEPS / ATAD

We provide the most up-to-date information on the recommendations of the Organisation for Economic Co-operation and Development (OECD) regarding Base Erosion and Profit Shifting (BEPS) and the EU’s Anti-Tax Avoidance Directive (ATAD). The OECD BEPS initiative focuses on international businesses paying their fair share of tax, including issues such as the use of interest write-offs (Action 4), tax-treaty abuse (Action 6) and other tax management / avoidance methods. INREV works to ensure that the OECD’s proposals do not unfairly impact non-listed real estate investment funds.

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. 

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