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REIT, Gain from disposal of invst capital gain, :red_cross:taxable,…

- - - - Disposer
        
        deemed disposed for sum = RE on FDDFP
        
        :red_cross:BC / BA
      - Acquirer
        
        claim IBA based on ori AP of disposer
      - Condition on s/h
        
        co require to hold
        
        50% & abv residual pft of REIT
        
        50% & abv residual assets of REIT
  - - - Disposal of IB
        
        :red_cross:BC / BA
      - Disposal of P&M
        
        :red_cross:CT
        
        :check:BC / BA
- - - - Tax credit
        
        :check:claim
        
        REIT pd tax
- - - - NR co
        
        RIET deduct WHT from distirb, net distrib
        
        WHT is final tax
        
        :red_cross:report the distrib
      - R co
        
        :red_cross:WHT
        
        recd gross distrib
        
        :check:report the distrib
        
        taxed @ R co tax rate
      - Tax credit
        
        :red_cross:claim
        
        REIT :red_cross:pay tax, :red_cross:double tax