Taxation

EPRA advocates for the broad development of the listed property sector in Europe. As part of that, EPRA is committed to improving the tax efficiency of the European real estate market in a way that encourages the growth of the listed sector.

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EPRA Position Paper on C(C)CTB - February 2017
09-03-17
EPRA Position Paper on C(C)CTB - February 2017
EPRA explains the possible impact of the EU Common (Consolidated) Corporate Tax Base proposals on REITs
EPRA response to the BEPS ACTION 4
16-08-16
EPRA response to the BEPS ACTION 4
Discussion paper on elements of the design and operation of the group ratio rule
European Commission response to EPRA letter on ATAP
02-06-16
European Commission response to EPRA letter on ATAP
Reply from Commissioner Moscovici on the Anti-Tax Avoidance Package and the potential impact on the listed real estate sector
Letter from Stephen Quest to EPRA on ATAD
02-05-16
Letter from Stephen Quest to EPRA on ATAD
Reply from DG TAXUD on the Anti-Tax Avoidance Package and the potential impact on the listed real estate sector
EPRA response to ATAP
29-04-16
EPRA response to ATAP
EPRA’s views on the Anti-Tax Avoidance Directive and the potential impact on the EU listed real estate sector
BEPS Action 6 revised discussion draft - EPRA response
17-06-15
BEPS Action 6 revised discussion draft - EPRA response
EPRA comments on revised discussion draft on Action 6: Prevent Treaty Abuse
OECD feedback BEPS Action 6
09-03-15
OECD feedback BEPS Action 6
EPRA’s views on the position of REITs under the proposed LOB rules and the PPT
EPRA response to BEPS Action 6
28-01-15
EPRA response to BEPS Action 6
EPRA comments on revised discussion draft on Action 6: Prevent Treaty Abuse
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