正文

【重要通知】美國公開交易合伙事業(PTP)預扣稅額新法規通知

作者：直達國際金融服務有限公司 2022-11-04

美國國稅局發布針對非美國投資人在公開交易合伙事業(Publicly Traded Partnership (PTP))預扣稅額及信息申報的新法規。根據新合格中介協議和美國《國稅法規》第1446條(f)項，就外國合伙企業所獲取或處置之任何收益(例如出售、交易或股權移轉)，凡與美國貿易或業務有關，除獲豁免情況外，合格中介機構便應按總銷售收入扣繳10%稅額。此外，如果外國合伙企業從PTP獲得分配，合格中介機構亦須扣繳10%稅額。新法規將于2023年1月1日起生效。

若閣下持有PTP相關證券，謹此提醒閣下檢視相關投資組合，並留意于2023年1月1日生效後賣出PTP相關證券可能因新法規造成的影響。

礙于新法規實施的影響，直達國際金融服務有限公司(「直達」)將會實施以下安排：

已于2022年11月04日起限制客戶買入PTP相關證券，詳見以下PTP受影響股份名單。
已經持有PTP相關證券之客戶，必須于2022年12月28日前轉出或賣出所持有之股份。

請注意：由于美國國稅局並未有提供PTP相關證券名單，直達只能按現行市場同業所提供數據，不時更新整理一份「PTP受影響股份名單」。直達無法保證名單之完整及準確性，僅供參考，敬請閣下自行留意相關風險。

PTP受影響股份名單

*以下並非第1446(f) 節範圍內所有公開交易證券的詳盡清單。存在可能改變實體稅收分類的市場情況，例如實體轉換和其他公司行為。
代碼	證券名稱
AB	ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT
AGQ	PROSHARES ULTRA SILVER
AHOTF	***AMERICAN HOTEL INCOME PROP REIT LP UNITS
AMJ	JPMorgan Alerian MLP ETN
AMLP	Alerian MLP ETF
AMZA	InfraCap MLP ETF
ARLP	ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT
ATAX	AMERICA FIRST MULTIFAMILY INVESTORS L P BENEFICIAL UNIT CERTIFICATES
BBU	***BROOKFIELD BUSINESS PARTNERS L P LIMITED PARTNERSHIP UNITS
BDRY	BREAKWAVE DRY BULK SHIPPING ETF
BEP	***BROOKFIELD RENEWABLE PARTNERS L P
BIP	***BROOKFIELD INFRASTRUCTURE PARTNERS L P UNITS
BKEP	BLUEKNIGHT ENERGY PARTNERS LP L L C
BKEPP	BLUEKNIGHT ENERGY PARTNERS L P L L C SERIES A PREFERRED UNITS
BNO	UNITED STS BRENT OIL FD LP UNIT
BOIL	PROSHARES TRUST II ULTRA BLOOMBERG NAT GAS NEW
BPMP	BP MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
BPYPO	***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD
BPYPP	***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD
BSM	BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
CANE	TEUCRIUM COMMODITY TR SUGAR FD
CAPL	CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS
CCLP	CSI COMPRESSCO LP COMMON UNITS
CELP	CYPRESS ENVIRONMENTAL PARTNERS L P COMMON UNITS REPRESENTING LIMITED PARTNER INT
CEQP	CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
CEQP.PR	CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE
CHKR	CHESAPEAKE GRANITE WASH TRUST COMMON SHARES
CLMT	CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT
CORN	TEUCRIUM COMMODITY TR CORN FD SHS
CODI	COMPASS DIVERSIFIED HOLDINGS
CPER	UNITED STS COMMODITY INDEX FDS COM UNIT REPSTG U S COPPER INX FD
CPLP	Capital Product Partners LP (1)
CQP	CHENIERE ENERGY PARTNERS L P COMMON UNITS
CROC	PROSHARES ULTRASHORT AUSTRALIAN DOLLAR
CWPS	CONWEST PARTNERSHIP PART UNITS
DBA	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND
DBB	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND
DBC	INVESCO DB COMMODITY INDEX TRACKING FD UNIT
DBE	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND
DBO	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND
DBP	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND
DBS	INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND
DBV	INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND
DCP	DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS
DCP.PRB	DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS
DCP.PRC	DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS
DGL	INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND
DKL	DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT
DLNG	Dynagas LNG Partners LP (1)
DMLP	DORCHESTER MINERALS L P
ECTM.UV	ECA MARCELLUS TR I UNIT
ENFR	ALPS Alerian Energy Infrastructure ETF
EPD	ENTERPRISE PRODUCTS PARTNERS LP
ESBA	EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
ET	ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
ET.PRC	ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT
ET.PRD	ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
ET.PRE	ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
EUFX	PROSHARES SHORT EURO
EUO	PROSHARES TR II PROSHARES ULTRASHORT EURO
EVA	ENVIVA PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
ENBL	ENABLE MIDSTREAM PARTNERS LP
FGPRB	UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B
FISK	EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH
FTAI	FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC
FTAI.PRC	FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV
FTAIO	FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS
FTAIP	FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS
FUN	CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT
GBLI	GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK
GEL	GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT
GLL	PROSHARES TR II PROSHARES ULTRASHORT GOLD
GLOP	GasLog Partners LP (1)
GLP	GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT
GLP.PRA	GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS
GLP.PRB	GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS
GPP	GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
GSG	ISHARES S&P GSCI COMMODITY INDEXED
GYRO	GYRODYNE LLC COM
GMLP	GOLAR LNG PARTNERS
HEP	HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST
HESM	Hess Midstream LP (1)
HMLP	HOEGH LNG PARTNERS LP
IDIV	METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIVIDENDS FUND SERIES 2027 SHARES
IEP	ICAHN ENTERPRISES L P
KOLD	PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
KNOP	KNOT OFFSHORE PARTNERS LP
LAZ	***LAZARD LTD SHS A
LMRKN	LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S
LMRKO	LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90%
LMRKP	LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A
MIC	MACQUARIE INFRASTRUCTURE HOLDINGS LLC COMMON UNITS
MLPA	Global X MLP ETF
MLPX	Global X MLP & Energy Infrastructure ETF
MMLP	MARTIN MIDSTREAM PARTNERS L P
MMP	MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER
MPLX	MPLX LP COM UNIT REPSTG LTD PARTNER INT
NBLX	NOBLE MIDSTREAM PARTNERS LP
NMM	NAVIOS MARITIME PARTNERS L.P.
NEN	NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT
NGL	NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
NGL.PRB	NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
NGL.PRC	NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
NRP	NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW
NS	NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT
NS.PRA	NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT
NS.PRB	NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
NS.PRC	NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
OAK.PRA	OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS
OAK.PRB	OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS
OGCP	EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
OMP	OASIS MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
PAA	PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER
PBFX	PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT
PSXP	PHILLIPS 66 PARTNERS LP COM UNIT REPSTG LTD PARTNERSHIP INT
RSTRF.UV	***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT
SCO	PROSHARES TRUST II ULTRASHORT BLOOMBERG CRUDE OIL
SDTTU.UV	SANDRIDGE MISSISSIPPIAN TR I UNIT
SHLX	SHELL MIDSTREAM PARTNERS L P UNIT LTD PARTNERSHIP INT
SIRE	CINER RESOURCES LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
SMLP	SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
SNMP	Sanchez Midstream Partners LP
SOYB	TEUCRIUM COMMODITY TR SOYBEAN FD
SPH	SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT
SPLP	STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT
SPLP.PRA	STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS
SRLP	SPRAGUE RESOURCES LP UNITS
STON	StoneMor Partners LP
SUN	SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
SVXY	PROSHARES TRUST II SHORT VIX SHRT TRM FUTRS ETF
TCP	TRANSACTION CAPITAL LTD.
TGP	TEEKAY LNG PARTNERS LP
TAGS	TEUCRIUM COMMODITY TR AGRICULTURAL FD
UAN	CVR PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
UCO	PROSHARES TRUST II ULTA BLOMBERG CRUD OIL
UDN	INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND
UGA	UNITED STATES GASOLINE FUND LP ETF
UGL	PROSHARES TR II PROSHARES ULTRA GOLD ETF
ULE	PROSHARES TR II PROSHARES ULTRA EURO
UMI	USCF Midstream Energy Income Fund ETF
UNG	United States Natural Gas Fund
UNL	UNITED STS 12 MONTH NAT GAS FD UNIT BEN INT
USAC	USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD
USCI	UNITED STS COMMODITY INDEX FD COMMODITY INDEX FD
USDP	USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS
USL	UNITED STATES 12 MONTH OIL FUND LP UNIT BEN INT
USO	United States Oil Fund
UUP	INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND
UVXY	PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021
VIXM	PROSHARES TR II PROSHARES VIX MID TERMFUTURES ETF
VIXY	PROSHARES TRUST II VIX SHORT TERM FUTURES ETF
WEAT	TEUCRIUM COMMODITY TR WHEAT FD
WES	WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST
WLKP	WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
YCL	PROSHARES TRUST II ULTRA YEN
YCS	PROSHARES TR II PROSHARES ULTRASHORT YEN
ZSL	PROSHARES TRUST II ULTRA SHORT SILVER NEW 2021

以上信息只供閣下參考，一切信息以美國國稅局的官方文件內容為準。以上信息並非投資意見，亦不構成任何投資產品之要約、招攬或建議。如有任何疑問，應咨詢閣下的法律、財務或其他專業顧問的意見。相關法規請參考美國國稅局網站(https://www.irs.gov/individuals/international-taxpayers/partnership-withholding)。

如有查詢，請致電直達交易部(852) 3919 9123作出查詢。

直達國際金融服務有限公司

2022年11月4日