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資訊交易公告正文

【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202311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202311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:

  1. 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。
  2. 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。

 

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