Re: [討論] 外國人(NRA) 股息(Dividend) 的稅務整理
: 美國公司(如Vanguard)所發行的境外ETF(如VWO)的股息
: 是否為美國來源,則還沒有確定的答案
根據這個問題,有信去詢問TD,並得到以下回應。
問:
Vanguard所發行的ETF如VWO、VSS、VEA,他們持有外國公司的股票,
其所配發的股息是否算是非美國來源收入? 是否可以退回預扣的30% tax?
TD答:
Thank you for allowing me to assist you today.
The three ETFs listed-VEA, VSS, & VWO are not foreign securities
The underlying securities of the ETFs may include stock of foreign companies,
but the ETFs themselves are US securities and subject to the 30% tax.
It is not the underlying securities that necessarily determine the taxability
of a security, but the ETF itself.
Because of this, we will not be able to refund any income withheld from these
transactions as they were reported properly.
TD的回答總結:
ETF的股息是否算是美國來源,與ETF所持有的股票無關,
美國基金公司(Vanguard)所發行的ETF不論所投資的區域,ETF本身都算是美國的股票。
這部分後來覺得是官方說法,個人持保留態度
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◆ From: 220.134.22.55
※ 編輯: iceman0603 來自: 220.134.22.55 (04/05 21:56)
推
04/05 22:26, , 1F
04/05 22:26, 1F
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04/05 22:52, , 2F
04/05 22:52, 2F
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04/05 23:43, , 3F
04/05 23:43, 3F
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04/06 00:14, , 4F
04/06 00:14, 4F
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04/06 00:15, , 5F
04/06 00:15, 5F
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04/06 00:16, , 6F
04/06 00:16, 6F
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04/06 00:16, , 7F
04/06 00:16, 7F
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04/06 00:17, , 8F
04/06 00:17, 8F
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04/06 00:20, , 9F
04/06 00:20, 9F
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04/06 00:21, , 10F
04/06 00:21, 10F
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04/06 07:34, , 11F
04/06 07:34, 11F
※ 編輯: iceman0603 來自: 111.253.49.156 (04/06 08:42)
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04/06 10:34, , 12F
04/06 10:34, 12F
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04/06 10:36, , 13F
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04/06 12:52, , 15F
04/06 12:52, 15F
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04/06 12:52, , 16F
04/06 12:52, 16F
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04/07 14:54, 20F
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04/07 14:55, 21F
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04/08 09:28, , 24F
04/08 09:28, 24F
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04/08 09:50, , 25F
04/08 09:50, 25F
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04/08 09:51, , 26F
04/08 09:51, 26F
※ 編輯: iceman0603 來自: 192.192.21.24 (04/08 09:53)
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04/08 09:54, , 27F
04/08 09:54, 27F
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04/08 09:54, , 28F
04/08 09:54, 28F
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04/08 09:55, , 29F
04/08 09:55, 29F
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04/08 13:02, , 30F
04/08 13:02, 30F
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04/08 13:03, , 31F
04/08 13:03, 31F
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04/08 13:03, , 32F
04/08 13:03, 32F
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04/08 13:04, , 33F
04/08 13:04, 33F
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04/08 13:05, , 34F
04/08 13:05, 34F
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04/08 13:07, , 35F
04/08 13:07, 35F
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04/08 13:09, , 36F
04/08 13:09, 36F
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04/08 13:10, , 37F
04/08 13:10, 37F
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04/08 13:11, , 38F
04/08 13:11, 38F
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04/08 13:11, , 39F
04/08 13:11, 39F
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04/08 13:12, , 40F
04/08 13:12, 40F
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04/08 13:26, , 41F
04/08 13:26, 41F
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04/08 13:27, , 42F
04/08 13:27, 42F
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04/08 13:28, , 43F
04/08 13:28, 43F
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04/08 16:12, , 44F
04/08 16:12, 44F
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04/08 16:13, , 45F
04/08 16:13, 45F
推
04/08 17:35, , 46F
04/08 17:35, 46F
※ 編輯: iceman0603 來自: 192.192.21.24 (04/10 15:38)
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