U.S. 预扣税服务

美国.S. Tax Withholding Service ensures the appropriate U.S. non-resident alien (NRA) withholding tax gets applied on U.S.支付给非美国的收入来源.S. financial institutions holding securities at the Depository Trust Company (直接转矩).

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  直接转矩的你.S. Tax Withholding Service ensures the appropriate NRA withholding tax gets applied on U.S.-sourced income paid to 直接转矩的班.S. 参与者. The applicable withholding tax is determined based on the type of income being paid along with the tax forms and certifications provided by the participant.

• 谁可以使用该服务

  直接转矩的班.S. 参与者, including central securities depositories and other foreign financial institutions that obtain Qualified Intermediary (QI) status from the IRS are eligible to use the service. 在美国法律允许的范围内.S. federal income 税法, 直接转矩 allows qualified intermediaries to submit withholding instructions on U.S. 收入来源支付. 直接转矩 withholds tax for non-qualified intermediaries (NQI) at the maximum statutory rate. 一个班.S. participant with a direct account at 直接转矩 that has provided a Form W-8BEN-E may be paid at a reduced rate of withholding depending on the certifications associated with the tax form.

  直接转矩’s 规则 generally require that any 直接转矩 Participant (or applicant) that is treated as a non-U.S. U实体.S. federal income tax purposes, must be FATCA compliant as set forth in 直接转矩 Rule 2.

• 好处

  • Fully automates the election process at various tax rate pools, eliminates the need to set up separate accounts by tax rate pools, and all elections are affected on an omnibus basis at the time of the income payment announcement.
  • Covers all eligible treaty rates for countries and types of income payments.
  • Allows QIs to take advantage of IRS rules that permit accounts maintained at clearing organizations to co-mingle customer and proprietary assets.

• 服务如何运作

  在其作为美国的角色中.S. tax withholding agent, 直接转矩 provides users with access to the U.S. 预扣税服务.

  直接转矩 notifies 参与者 of taxable events on their securities held at the depository and informs 参与者 of the “election window” during which they must send withholding rate instructions to the depository. The election window generally extends from one day after the record date (“record date +1”) to one day before the payable date (“payable date -1”). Record date is the date established by the security issuer that determines which shareholders are entitled to dividend payments.

  直接转矩通常支付股息, 感兴趣, or other distributions to 参与者 on the payable date, net of appropriate withholding tax in accordance with 参与者’ instructions.

  直接转矩 follows the escrow procedure for distributions subject to Section 302 of the Internal Revenue Code.

  作为服务的一部分, 直接转矩 prepares settlement 状态ments that reflect the gross distribution amounts and tax amounts withheld at each designated rate. 另外, 直接转矩 remits the withheld tax to the IRS on a timely basis to prepare and deliver year-end 1042-S tax forms to 参与者.

  请注意: The information contained 在这里in regarding the 直接转矩 U.S. Tax Withholding Service is not tax advice and is not intended to be a substitute for obtaining tax advice from an appropriate professional adviser. You should consult your own tax advisor regarding the applicability of any federal, 状态, 本地及非英国.S.税法.

• 了解更多信息

  To request additional information, please click 在这里.

  
  
  

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