Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I have questions on a shareholder in a fund with IREF assets where the shareholding is more than 10%. I understand the dividend paid out is treated as income from immovable property under any REIT claim for Irish dividend withholding tax paid under a double tax treaty. Will the Minister of State confirm whether this is the case?