The Inland Revenue Authority of Singapore (IRAS) has published several updated e-Tax Guides concerning the treatment of real estate investment trusts.
Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Eighth Edition)
This e-Tax Guide explains the income tax treatment of a real estate investment trust exchange-traded fund (REIT ETF) that has been accorded tax transparency treatment. The e-Tax Guide has been updated with the following changes:
- Inserted paragraphs…