OrbitaxSingapore Advance Ruling on Tax Treatment of Cash Premium Paid Pursuant to an Exchange of Existing Notes in a REIT Refinancing Transaction
|Approved Changes|Singapore
The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 20/2025 on the tax treatment of the cash premium paid pursuant to an exchange of existing securities in a refinancing transaction involving a listed Real Estate Investment Trust (REIT).
---
Advance Ruling Summary No. 20/2025
1. Subject
Whether:
a. the amount of X% in excess of the principal amount of the…
Continue Reading