OrbitaxSingapore Publishes Revised Guide on the Tax Treatment of REITs
|Approved Changes|Singapore
On 19 June 2015, the Inland Revenue Authority of Singapore published the third edition of the e-Tax Guide on the Income Tax Treatment of Real Estate Investment Trusts. The guide covers:
- Tax transparency treatment;
- Tax treatment of the trustee;
- Withholding tax applicable to REIT distributions;
- Tax treatment of the unit holder; and
- Administrative procedures
Some of the key revisions include:
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