In addition, INREV Members should be in a position to demonstrate that they are not obtaining or bringing into the overall structure any specific tax benefit from investing through ...

Finally, INREV Members should: Closely monitor developments surrounding jurisdictions that are deemed to be NCJs in the sense outlined in TAX-12, during the course of the invest ...

While operating in jurisdictions, INREV Members and their investment managers are encouraged to conform to relevant national, EU and/or international rules and standards regarding ...

Where applicable and as part of full transparency, INREV Members are encouraged to report relevant information pertaining to tax in general, tax risk or tax policy to investors as ...

INREV Members are also encouraged to demonstrate transparency to stakeholders by publishing their tax policy. For the content of the tax policy report guidance could be taken from ...

For INREV NAV calculation purposes, capitalised debt arrangement fees and costs should not be considered when the fair value of the loan is compared with the carrying amount a ...

For the Total Global Expense Ratio (TGER), vehicle expenses are classified into Vehicle Fees and Vehicle Costs. As a result, the Debt Arrangement Fees charged by the investmen ...

The SDDS was updated for TGER. See here.  

Setting the standard for the non-listed real estate industry Industry standards enable consistency, allow peer-to-peer comparison and promote market transparency. The INREV G ...

INREVは非上場不動産業界の透明性の向上とベストプラクティス、プロフェッショナリズムの普及に努めています。INREVガイドラインの確立は数年に渡り、INREV会員により支持、推進されてきました。また、ガバナンスのツール及び事例、ファンドマネージャーや非上場不動産ビークルへ投資する投資家の情報提供方法等の原則や助言もガイドラインに盛り込みました。INREVガ ...