For example, when TWM were selling 90 St Stephen's Green last year, there were bids from French and UK funds who hadn't looked at Ireland previously. German funds Real IS and Catella have recently entered the market. We are also seeing new enquiries from the Middle and Far East who had been focused on the UK but are now looking to invest here. The impact of the new tax on structures used by foreign investors has yet to be seen, however, but it is likely to have a negative effect on pricing as some investors add in the additional cost. 3. Brexit With the British government stating they will

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