On 18 August, INREV filed a response to the European Commission consultation on fighting the use of shell entities and arrangements for tax purposes. In the response, which was coordinated with other real estate associations, INREV argues inter alia that structures should be evaluated based on the purpose for which they were established rather than simply objective hallmarks.
During last week’s INREV Tax and Regulatory monthly briefing, we were joined by Richard van der Linden, Tax Partner at PwC Amsterdam who shared the latest insights into the commission’s efforts to increase scrutiny into tax structures following other recent developments in this important area. If you missed this, you can play back the recording and download INREV’s response below.
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INREV’s response to EC consultation on Fighting the use of shell entities and arrangements for tax purposes
Last updated on 16 Jan 2023
On 18 August, INREV filed a response to EC consultation on Fighting the use of shell entities and arrangements for tax purposed in which we argue that structures should be considered based on the purpose for which they were established rather than simply objective hallmarks.