[dane-pgp]

If multiple middle-men all entered into contracts with one entity who wanted to set higher rental prices across the market, that would hopefully be caught by existing anti-trust / cartel laws, as well as tax evasion rules.

You're right that there's a potential loophole here, but I don't think it is any more exploitable than other tax rules (i.e. it probably depends on how motivated the tax authorities are to actually enforce the rules).