An Investor’s Guide to the Regulatory and Tax Framework for S-REITs

This article sets out a brief background of the investor-friendly regulatory regime forSingapore Exchange-listed REITs, as well as a general guide to the tax treatment of S-REITs from the perspectives of both the S-REIT and the S-REIT’s investors. A fleeting glimpse into the future for S-REITs is also provided.