Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Let us consider the example of REITs. The principle applies because it is the principle of taxation of property in this State. If one takes an American investor, REITs are factored into the double-taxation agreement we have with America. Accordingly, there is no reclaim with REITs because the existing principle is established in terms of property. We have not done this with our other tax treaties.