温馨提示: 您现在所浏览和即将投资的网站为香港网站，投资有风险，入市需谨慎。
公告：为了保护投资者利益，内地居民需根据中华人民共和国法律法规要求，通过合法合规渠道投资境外股票/期货市场。
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
|
*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。 |
|
|
代码 |
证券名称 |
|
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 | : | 香港灣仔皇后大道東183號合和中心 4704-06室 |
| 开户咨询QQ | : | 400-639-1818 |
立即开户
网页咨询
QQ
Whatsapp
