Irish Revenue has issued eBrief No. 093/21 concerning updated guidance on the taxation of Real Estate Investment Trusts (REITs).
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Revenue eBrief No. 093/21 Real Estate Investment Trusts (REITs)
Tax and Duty Manual Part 25a-00-01, which provides guidance on the taxation of Real Estate Investment Trusts (REITs), has been updated to reflect changes made by Finance Act 2019. The changes are in respect of:
- Applying the "wholly and exclusively" test when calculating profits available for d…