The Inland Revenue Authority of Singapore (IRAS) has published updated e-Tax guides on the tax treatment of Real Estate Investment Trusts (REITs) and approved sub-trusts and REIT exchange-traded funds (ETFs). The e-Tax guides cover:

• Tax transparency treatment of REITs and REIT ETFs
• Tax treatment of trustees;
• Withholding tax applicable to distributions;
• Tax treatment of the unit holders; and …