Re: 研讀pub 519的心得 (xmind)
這邊回覆一下shararaitsu 對於eci的疑問
有兩個地方可以清楚解釋
1.
http://0rz.tw/znNWw
中後段的NOTE:
If your only U.S. business activity is trading in stocks, securities, or
commodities (including hedging transactions) through a U.S. resident broker or
other agent, you are NOT engaged in a trade or business in the United States.
如果你唯一在美國的商業活動就是透過券商買賣股票,
你的收入就跟ECI一點關係都沒有,當然就不適用deduction/excemption了
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2.
http://0rz.tw/YtFJc
Tax Treatment of FDAP Income Which is Not Effectively Connected Income (ECI)
The following items are examples of FDAP income:
.
. Dividends
.
.
這邊告訴我們,FDAP是non-ECI,又說Dividends是FDAP income
故 Dividends 為 non-ECI
※ 引述《ddhjwg (dd)》之銘言:
: 在此潛水幾天了,第一次發文,不完善之處請包涵。
: http://goo.gl/3CWrT
: 小弟對美國報稅的免稅額是否適用有疑問,故再把 pub 519 讀過,結論其實與
: badfood大無異,只是將出處與理由再行整理而已。
: 另外rib大的貢獻,亦幫助我很多。
: 如果裡面有何錯誤的話,希望能夠讓我知道。
: 也希望大家對這類問題能夠持續討論,因為真理是愈辯愈明的。
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 192.192.21.24
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我不知道你指的是Deductions還是Exemptions
不論是哪一個,請見519第5章的p.26 p.27
拿Exemption來說
Generally, if you are a nonresident alien engaged in a trade or business
in the United States, you can claim only one personal exemption
($3,800 for 2012).
如果你只有買賣股票,你就不算"engage in a trade or business"
exemption當然就不適用在你身上
※ 編輯: iceman0603 來自: 192.192.21.24 (05/31 16:02)
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※ 編輯: iceman0603 來自: 192.192.21.27 (09/02 16:11)
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