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: Distributions made on or after 1 January 2015 by a trustee of a REIT to a branch in Singapore of a company incorporated outside Singapore need not be subject to withholding tax; The period during which gross REIT distribution made...