[討論] 外國人(NRA) 股息(Dividend) 的稅務整理

看板Foreign_Inv (海外投資)作者iceman0603時間12年前 (2013/04/03 12:09)推噓8(8推 0噓 8→)

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以下所有資訊皆來自 Publication 519 (2012), U.S. Tax Guide for Aliens 想探討的是一般台灣投資人(nonresident alien)在股息(dividend)方面的稅務先說結論 1.股息屬於 non effective connected income (Non ECI) 美國來源(US source)的股息(dividend)有30% tax 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 2.公司發的股息可粗分為四種美國公司發的股息屬於美國來源收入(30%稅) 美國公司發的股息不屬於美國來源收入(免稅, 非美國來源收入, from第四章) 外國公司發的股息屬於外國來源收入(免稅, 非美國來源收入, from第四章) 外國公司發的股息屬於美國來源收入(免稅, from第三章) 只要是外國公司發的股息則免30%的稅! 以下為法條來源直接跳到第二章-Nonresident Aliens-Dividends -------------------------------------------- In most cases, dividend income received from domestic corporations is U.S. source income. Dividend income from foreign corporations is usually foreign source income. Exceptions to both of these rules are discussed below. 在大多數情況下(有例外,網路上大部分的討論並沒有提到有例外) 美國公司發的股息屬於美國來源收入外國公司發的股息屬於外國來源收入 First exception Dividends received from a domestic corporation are not U.S. source income if the corporation elects to take the American Samoa economic development credit. 例外一美國公司發的股息"不屬於"美國來源收入的條件為這家公司elects to take the American Samoa economic development credit Second exception Part of a dividend paid by a foreign corporation is U.S. source income if at least 25% of the corporation's gross income is effectively connected with a U.S. trade or business for the 3 tax years before the year in which the dividends are declared. 例外二外國公司發的股息"屬於"美國來源收入的條件為股息declared的前三年，這家公司的total gross income 有25%以上與美國有關 (effectively connected with a U.S. trade or business) 第三章 The following dividend income is exempt from the 30% tax. 以下的股息收入免30%稅 Certain dividends paid by foreign corporations. There is no 30% tax on U.S.source dividends you receive from a foreign corporation. 外國公司所發的股息屬於"美國來源"，則免30%的稅 PS. 如果沒有這個但書，外國公司所發的股息也有可能被課稅第四章 The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U.S. sources but only if the items are not effectively connected with your U.S. trade or business. 美國來源收入要被課30%的稅 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 116.59.234.161