IRAS issues e-Tax Guide, “Income Tax Treatment of Real Estate Investment Trusts”

4 October 2012 On 1 October 2012, the Inland Revenue Authority of Singapore (IRAS) issued an e-Tax Guide, “Income Tax Treatment of Real Estate Investment Trusts ("REIT")”. The e-Tax guide explains the income tax treatment for a real estate investment trust where tax transparency treatment to a REIT will be accorded on the specified income distributed by …

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