On 11 December, INREV filed a response to the OECD consultation on the Pillar II Blueprint supporting the OECD’s exemption of minimum tax requirements for investment fund vehicles and certain entities or arrangements established and operated to hold assets or invest funds for an excluded fund.
INREV also advocated for a broader application of the carve-out for non-CIV real estate funds which fit the profile of entities and arrangements that the Blueprint report intends to carve out, but that are not included under the suggested Exclusion Entities Definitions.
For further information, download the INREV response below
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INREV response to Tax Challenges Arising from Digitalisation – OECD Report on Pillar Two Blueprint
Last updated on 16 Jan 2023
On 11 December, INREV filed a response to the OECD consultation on the Pillar II Blueprint supporting the exemption of minimum tax requirements for investment fund vehicles and certain entities or arrangements established.