Code of Tax Conduct

Code of Tax Conduct Introduction

The Code of Tax Conduct is included as a new best practice module in the INREV Guidelines on 1 January 2021. The Code comprises a set of tax-related best practices designed to be applied across the lifecycle of a real estate investment vehicle’s strategy. It aims to achieve a shared vision on tax matters for the non-listed real estate investment industry and thereby to help INREV members address tax matters internally within their organisations and externally with regard to others’ expectations and interests.

Introduction to the Code of Tax Conduct

Last update Jan 2021

TAX-I01

TAX-I02

TAX-I03

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Presentation of the Guiding Principles

TAX- P01

TAX-P02

TAX-P03

TAX-P04

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Compliance with laws, regulations and tax obligations

TAX-01

TAX-02

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Co-operation with Public Authorities

TAX-04

TAX-05

TAX-06

Internal Governance

TAX-07

TAX-08

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Approach to tax and business rationale

TAX-11

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Transparency and disclosure

TAX-15

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