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美国国税局发布针对非美国投资人在公开交易合伙事业(Publicly Traded Partnership (PTP))预扣税额及信息申报的新法规。根据新合格中介协议和美国《国税法规》第1446条(f)项，就外国合伙企业所获取或处置之任何收益(例如出售、交易或股权移转)，凡与美国贸易或业务有关，除获豁免情况外，合格中介机构便应按总销售收入扣缴10%税额。此外，如果外国合伙企业从PTP获得分配，合格中介机构亦须扣缴10%税额。新法规将于2023年1月1日起生效。
若阁下持有PTP相关证券，谨此提醒阁下检视相关投资组合，并留意于2023年1月1日生效后卖出PTP相关证券可能因新法规造成的影响。
碍于新法规实施的影响，直达国际金融服务有限公司(「直达」)将会实施以下安排：
请注意：由于美国国税局并未有提供PTP相关证券名单，直达只能按现行市场同业所提供数据，不时更新整理一份「PTP受影响股份名单」。直达无法保证名单之完整及准确性，仅供参考，敬请阁下自行留意相关风险。
PTP受影响股份名单
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*以下并非第1446(f) 节范围内所有公开交易证券的详尽清单。存在可能改变实体税收分类的市场情况，例如实体转换和其他公司行为。 |
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代码 |
证券名称 |
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AB |
ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT |
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AGQ |
PROSHARES ULTRA SILVER |
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AHOTF |
***AMERICAN HOTEL INCOME PROP REIT LP UNITS |
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AMJ |
JPMorgan Alerian MLP ETN |
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AMLP |
Alerian MLP ETF |
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AMZA |
InfraCap MLP ETF |
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ARLP |
ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT |
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ATAX |
AMERICA FIRST MULTIFAMILY INVESTORS L P BENEFICIAL UNIT CERTIFICATES |
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BBU |
***BROOKFIELD BUSINESS PARTNERS L P LIMITED PARTNERSHIP UNITS |
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BDRY |
BREAKWAVE DRY BULK SHIPPING ETF |
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BEP |
***BROOKFIELD RENEWABLE PARTNERS L P |
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BIP |
***BROOKFIELD INFRASTRUCTURE PARTNERS L P UNITS |
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BKEP |
BLUEKNIGHT ENERGY PARTNERS LP L L C |
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BKEPP |
BLUEKNIGHT ENERGY PARTNERS L P L L C SERIES A PREFERRED UNITS |
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BNO |
UNITED STS BRENT OIL FD LP UNIT |
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BOIL |
PROSHARES TRUST II ULTRA BLOOMBERG NAT GAS NEW |
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BPMP |
BP MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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BPYPO |
***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD |
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BPYPP |
***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD |
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BSM |
BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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CANE |
TEUCRIUM COMMODITY TR SUGAR FD |
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CAPL |
CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS |
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CCLP |
CSI COMPRESSCO LP COMMON UNITS |
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CELP |
CYPRESS ENVIRONMENTAL PARTNERS L P COMMON UNITS REPRESENTING LIMITED PARTNER INT |
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CEQP |
CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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CEQP.PR |
CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE |
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CHKR |
CHESAPEAKE GRANITE WASH TRUST COMMON SHARES |
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CLMT |
CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT |
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CORN |
TEUCRIUM COMMODITY TR CORN FD SHS |
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CODI |
COMPASS DIVERSIFIED HOLDINGS |
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CPER |
UNITED STS COMMODITY INDEX FDS COM UNIT REPSTG U S COPPER INX FD |
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CPLP |
Capital Product Partners LP (1) |
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CQP |
CHENIERE ENERGY PARTNERS L P COMMON UNITS |
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CROC |
PROSHARES ULTRASHORT AUSTRALIAN DOLLAR |
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CWPS |
CONWEST PARTNERSHIP PART UNITS |
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DBA |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND |
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DBB |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND |
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DBC |
INVESCO DB COMMODITY INDEX TRACKING FD UNIT |
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DBE |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND |
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DBO |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND |
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DBP |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND |
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DBS |
INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND |
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DBV |
INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND |
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DCP |
DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS |
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DCP.PRB |
DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS |
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DCP.PRC |
DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS |
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DGL |
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND |
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DKL |
DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT |
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DLNG |
Dynagas LNG Partners LP (1) |
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DMLP |
DORCHESTER MINERALS L P |
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ECTM.UV |
ECA MARCELLUS TR I UNIT |
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ENFR |
ALPS Alerian Energy Infrastructure ETF |
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EPD |
ENTERPRISE PRODUCTS PARTNERS LP |
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ESBA |
EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI |
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ET |
ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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ET.PRC |
ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT |
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ET.PRD |
ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT |
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ET.PRE |
ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT |
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EUFX |
PROSHARES SHORT EURO |
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EUO |
PROSHARES TR II PROSHARES ULTRASHORT EURO |
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EVA |
ENVIVA PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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ENBL |
ENABLE MIDSTREAM PARTNERS LP |
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FGPRB |
UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B |
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FISK |
EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH |
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FTAI |
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC |
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FTAI.PRC |
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV |
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FTAIO |
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS |
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FTAIP |
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS |
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FUN |
CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT |
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GBLI |
GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK |
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GEL |
GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT |
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GLL |
PROSHARES TR II PROSHARES ULTRASHORT GOLD |
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GLOP |
GasLog Partners LP (1) |
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GLP |
GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT |
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GLP.PRA |
GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS |
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GLP.PRB |
GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS |
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GPP |
GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT |
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GSG |
ISHARES S&P GSCI COMMODITY INDEXED |
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GYRO |
GYRODYNE LLC COM |
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GMLP |
GOLAR LNG PARTNERS |
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HEP |
HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST |
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HESM |
Hess Midstream LP (1) |
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HMLP |
HOEGH LNG PARTNERS LP |
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IDIV |
METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIVIDENDS FUND SERIES 2027 SHARES |
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IEP |
ICAHN ENTERPRISES L P |
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KOLD |
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS |
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KNOP |
KNOT OFFSHORE PARTNERS LP |
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LAZ |
***LAZARD LTD SHS A |
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LMRKN |
LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S |
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LMRKO |
LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% |
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LMRKP |
LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A |
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MIC |
MACQUARIE INFRASTRUCTURE HOLDINGS LLC COMMON UNITS |
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MLPA |
Global X MLP ETF |
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MLPX |
Global X MLP & Energy Infrastructure ETF |
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MMLP |
MARTIN MIDSTREAM PARTNERS L P |
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MMP |
MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER |
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MPLX |
MPLX LP COM UNIT REPSTG LTD PARTNER INT |
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NBLX |
NOBLE MIDSTREAM PARTNERS LP |
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NMM |
NAVIOS MARITIME PARTNERS L.P. |
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NEN |
NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT |
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NGL |
NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT |
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NGL.PRB |
NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS |
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NGL.PRC |
NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS |
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NRP |
NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW |
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NS |
NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT |
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NS.PRA |
NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT |
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NS.PRB |
NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS |
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NS.PRC |
NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS |
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OAK.PRA |
OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS |
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OAK.PRB |
OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS |
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OGCP |
EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI |
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OMP |
OASIS MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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PAA |
PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER |
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PBFX |
PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT |
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PSXP |
PHILLIPS 66 PARTNERS LP COM UNIT REPSTG LTD PARTNERSHIP INT |
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RSTRF.UV |
***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT |
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SCO |
PROSHARES TRUST II ULTRASHORT BLOOMBERG CRUDE OIL |
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SDTTU.UV |
SANDRIDGE MISSISSIPPIAN TR I UNIT |
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SHLX |
SHELL MIDSTREAM PARTNERS L P UNIT LTD PARTNERSHIP INT |
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SIRE |
CINER RESOURCES LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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SMLP |
SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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SNMP |
Sanchez Midstream Partners LP |
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SOYB |
TEUCRIUM COMMODITY TR SOYBEAN FD |
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SPH |
SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT |
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SPLP |
STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT |
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SPLP.PRA |
STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS |
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SRLP |
SPRAGUE RESOURCES LP UNITS |
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STON |
StoneMor Partners LP |
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SUN |
SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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SVXY |
PROSHARES TRUST II SHORT VIX SHRT TRM FUTRS ETF |
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TCP |
TRANSACTION CAPITAL LTD. |
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TGP |
TEEKAY LNG PARTNERS LP |
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TAGS |
TEUCRIUM COMMODITY TR AGRICULTURAL FD |
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UAN |
CVR PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS |
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UCO |
PROSHARES TRUST II ULTA BLOMBERG CRUD OIL |
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UDN |
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND |
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UGA |
UNITED STATES GASOLINE FUND LP ETF |
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UGL |
PROSHARES TR II PROSHARES ULTRA GOLD ETF |
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ULE |
PROSHARES TR II PROSHARES ULTRA EURO |
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UMI |
USCF Midstream Energy Income Fund ETF |
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UNG |
United States Natural Gas Fund |
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UNL |
UNITED STS 12 MONTH NAT GAS FD UNIT BEN INT |
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USAC |
USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD |
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USCI |
UNITED STS COMMODITY INDEX FD COMMODITY INDEX FD |
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USDP |
USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS |
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USL |
UNITED STATES 12 MONTH OIL FUND LP UNIT BEN INT |
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USO |
United States Oil Fund |
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UUP |
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND |
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UVXY |
PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021 |
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VIXM |
PROSHARES TR II PROSHARES VIX MID TERMFUTURES ETF |
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VIXY |
PROSHARES TRUST II VIX SHORT TERM FUTURES ETF |
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WEAT |
TEUCRIUM COMMODITY TR WHEAT FD |
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WES |
WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST |
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WLKP |
WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT |
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YCL |
PROSHARES TRUST II ULTRA YEN |
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YCS |
PROSHARES TR II PROSHARES ULTRASHORT YEN |
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ZSL |
PROSHARES TRUST II ULTRA SHORT SILVER NEW 2021 |
以上信息只供阁下参考，一切信息以美国国税局的官方文件内容为准。以上信息并非投资意见，亦不构成任何投资产品之要约、招揽或建议。如有任何疑问，应咨询阁下的法律、财务或其他专业顾问的意见。相关法规请参考美国国税局网站(https://www.irs.gov/individuals/international-taxpayers/partnership-withholding)。
如有查询，请致电直达交易部(852) 3919 9123作出查询。
直达国际金融服务有限公司
2022年11月4日
| 咨询热线 | : | 00852-3919 9110 |
| 400-119-8833 | ||
| 电子邮件 | : | cs@directaccess.com.hk |
| 办公地址 | : | 香港湾仔港湾道 6-8 号瑞安中心 32 楼 11-18 室 |
| 开户咨询QQ | : | 400-639-1818 |
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