الضريبة على الشركات المتداولة علناً اعتباراً من 2023
أدخلت وزارة الخزانة الأمريكية ودائرة الإيرادات الداخلية (IRS) قواعد جديدة حول الضرائب للأشخاص الأجانب أو الشركات التي تمتلك أنواعًا معينة من الاستثمارات تسمى "الأوراق المالية المشتركة المتداولة علناً". ويبدأ تطبيق هذه القواعد في 1 يناير 2023.
ما هو تأثير هذا عليّ؟
اعتباراً من 1 يناير 2023 سيتم تطبيق القواعد الجديدة لأخذ 10 % من إجمالي العائدات من مبيعات الأوراق المالية المشتركة المتداولة علناً وتوزيعات معينة حول الضرائب على الشركات المتداولة علناً.
سيتم الإبلاغ أيضاً عن المعاملات وضريبة الخصم التي سيتم تقديمها في النموذج 1042-S، مصدر دخل أمريكي لشخص أجنبي يخضع للخصم.
القواعد الجديدة للضريبة على الشركات المتداولة علناً مختلفة عن الـ37% التي يتمّ خصمها من الأفراد والـ30% التي يتمّ خصمها من حسابات الشركات على مدفوعات أرباح الأسهم والفوائد والإيرادات الأخرى المتعلقة بالأوراق المالية المشتركة المتداولة علناً.
لمزيد من التفاصيل المتعلقة بفقرة القواعد 1446(f)، راجع المعلومات الموجودة على موقع دائرة الإيرادات الداخلية (IRS): www.irs.gov/individuals/international-taxpayers/partnership-withholding و https://www.irs.gov/pub/irs-drop/n-21-51.pdf
يمكنكم الاطلاع على القائمة الأولية للأسهم المتأثرة بالقانون الجديد أدناه:
Symbol | Name |
AAAA | AP ALTERNATIVE ASSETS LP |
AB | ALLIANCEBERNSTEIN HOLDING LP |
AC | ALLIANCE CAP MGMT LP |
ACE PRB | CAPITAL RE LLC: 7.65% CUM "MIPS" |
ACP | AMERICAN REAL ESTATE PTNR-LP |
ACP PR | AMERICAN REAL ESTATE PRTNRS: ACP PR |
AFREZ | AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS |
AGQ | PROSHARES ULTRA SILVER |
AHGP | ALLIANCE HOLDINGS GP LP |
AIA | AMERICAN INSD MTG INVS |
AIJ | AMERN INSD MTG INVS L P 86 |
AIK | AMERN INSD MTG INVS L P 88 |
AIRL | AIRLEASE LTD |
ALDW | ALON USA PARTNERS LP |
ALT | ISHARE DIVERSIFIED ALT TRUST |
ANDX | ANDEAVOR LOGISTICS LP |
APL | ATLAS PIPELINE PARTNERS LP |
APL PRECL | ATLAS PIPELINE PARTNERS, L.P. CUMV |
APLP | ARCHROCK PARTNERS LP |
APO | AMERICAN COMMUNITY PROPERTIE |
APO PRA.O | APOLLO MANAGEMENT LLC |
APO PRB.O | APOLLO MANAGEMENT LLC |
APU | AMERIGAS PARTNERS-LP |
ARCX | ARC LOGISTICS PARTNERS LP |
ARES PRA. | ARES MGMT LP PFD UNIT SER A |
ARLP | ALLIANCE RESOURCE PARTNERS |
ARNPQ | ATLAS RESOURCE PARTNERS |
ARPJQ | ATLAS RESOURCE PARTNERS LP |
ARPPQ | ATLAS RESOURCE PARTNERS |
ATAX | AMERICA FIRST MULTIFAMILY IN |
ATLS | ATLAS ENERGY LP |
ATN | ATLAS ENERGY RESOURCES LLC |
AZLCZ | AZTEC LAND & CATTLE LTD |
AZURQ | AZURE MIDSTREAM PARTNERS LP |
BAR | DIREXION DAILY GOLD BULL 3X |
BARS | DIREXION DAILY GOLD BEAR 3X |
BBEPQ | BREITBURN ENERGY PARTNERS LP |
BBPPQ | BREITBURN ENG PARTNERS LP CUM REDEE |
BBU | BROOKFIELD BUSINESS PT-UNIT |
BDRY | BREAKWAVE DRY BULK SHIPPING |
BEP | BROOKFIELD RENEWABLE PARTNER |
BEP PRA | BROOKFIELD RENEWABLE PAR |
BEP.UN | BROOKFIELD RENEWABLE PARTNER |
BGH | BUCKEYE GP HOLDINGS LP |
BGIO.ESC | ESC BGIO LIQUIDATION TRUST |
BHL.ESC | BLACKROCK DEFINED OPPORTUNIT - ESCROW |
BIP | BROOKFIELD INFRASTRUCTURE PA |
BIP PRA | BROOKFIELD INFRASTRUCTURE PARTNERS LP |
BIP PRB | BROOKFIELD INFRASTRUCTUR |
BITW | BITWISE 10 CRYPTO INDEX FUND |
BKEP | BLUEKNIGHT ENERGY PARTNERS L |
BKEPP | BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT |
BNO | UNITED STATES BRENT OIL FUND |
BNPC | STREAM S&P DYN GLOBAL COMM |
BOIL | PROSHARES ULTRA BLOOMBERG NA |
BPL | BUCKEYE PARTNERS LP |
BPMP | BP MIDSTREAM PARTNERS LP |
BPY | BROOKFIELD PROPERTY PARTNERS |
BPYP.PR.A | NEW LP PREFERRED UNITS CAD |
BPYPM | NEW LP PREFERRED UNITS CAD |
BPYPN | BROOKFIELD PROPERTY PART |
BPYPO | BROOKFIELD PROPERTY PART |
BPYPP | BROOKFIELD PROPERTY PART |
BSM | BLACK STONE MINERALS LP |
BWP | BOARDWALK PIPELINE PARTNERS |
CAG PRB | CONAGRA CAP L C: CAG PRB |
CANE | TEUCRIUM SUGAR FUND |
CAPL | CROSSAMERICA PARTNERS LP |
CCAP | CONVERSUS CAPITAL |
CCLP | CSI COMPRESSCO LP |
CCR | CONSOL COAL RESOURCES LP |
CEQP | CRESTWOOD EQUITY PARTNERS LP |
CEQP PR | CRESTWOOD EQUITY PARTNER |
CFD | NUVEEN DIVERSIFIED COMMODITY |
CHC | CHARTERMAC |
CHKR | CHESAPEAKE GRANITE WASH TRUS |
CIFC | CIFC LLC |
CLMT | CALUMET SPECIALTY PRODUCTS |
CMD | PROSHARES ULTRASHORT BLOOMBE |
CMDT | ISHARES COMMODITY OPTIMIZED |
CMLP | CRESTWOOD MIDSTREAM PARTNERS |
CNPP | CORNERSTONE PROPANE PARTNERS |
CNXM | CNX MIDSTREAM PARTNERS LP |
CORN | TEUCRIUM CORN FUND |
CPER | UNITED STATES COPPER INDEX |
CPNO | COPANO ENERGY LLC-UNITS |
CPPL | COLUMBIA PIPELINE PARTNERS L |
CQP | CHENIERE ENERGY PARTNERS LP |
CROC | PROSHARES ULTRASHORT AUD |
CRPPE | CROWN PAC PARTNERS L P |
CRUD | TEUCRIUM CRUDE OIL FUND |
CSD PRA | CADBURY SCHWEPPES DEL L P |
CTF | NUVEEN LONG/SHORT COMMODITY |
CVRR | CVR REFINING LP |
CWPS | CONWEST PARTNERSHIP LP-UNITS |
DBA | INVESCO DB AGRICULTURE FUND |
DBB | INVESCO DB BASE METALS FUND |
DBC | INVESCO DB COMMODITY INDEX T |
DBE | INVESCO DB ENERGY FUND |
DBO | INVESCO DB OIL FUND |
DBP | INVESCO DB PRECIOUS METALS F |
DBS | INVESCO DB SILVER FUND |
DBV | INVESCO DB G10 CURRENCY HARV |
DCP | DCP MIDSTREAM L.P. |
DCP PRB | DCP MIDSTREAM LP |
DCP PRC | DCP 7.95 PERP PFD - DCP MIDSTREAM LP |
DCR | MACROSHARES OIL DOWN TRADEABLE |
DEFI | HASHDEX BITCOIN FUTURES ETF |
DEP | DUNCAN ENERGY PARTNERS LP |
DGL | INVESCO DB GOLD FUND |
DKL | DELEK LOGISTICS PARTNERS LP |
DMLP | DORCHESTER MINERALS LP |
DMM | MACROSHARES MAJ MET HOU DOWN |
DNO | UNITED STATES SHORT OIL FUND |
DOY | MACROSHARES USD 100 OIL DOWN |
DQ PRA | DUQUESNE CAP L P |
ECSPQ | ENRON CAPITAL RESOURCES 9% CUM RED PFD |
ECTM | ECA MARCELLUS TRUST I |
ECTPQ | ENRON CAP LLC |
EEP | ENBRIDGE ENERGY PARTNERS LP |
EFSH | 1847 HOLDINGS LLC |
EMESQ | EMERGE ENERGY SERVICES LP |
ENBL | ENABLE MIDSTREAM PARTNERS LP |
ENGY | CENTRAL ENERGY PARTNERS LP |
ENLK | ENLINK MIDSTREAM PARTNERS LP |
ENP | ENCORE ENERGY PARTNERS-LP |
EPB | EL PASO PIPELINE PARTNERS LP |
EPD | ENTERPRISE PRODUCTS PARTNERS |
EPE | ENTERPRISE GP HOLDINGS LP |
EQGP | EQGP HOLDINGS LP |
EQM | EQM MIDSTREAM PARTNERS LP |
EROC | EAGLE ROCK ENERGY PARTNERS |
ESBA | EMPIRE STATE REALTY OP LP-ES |
ET | ENERGY TRANSFER LP |
ET PRC | ENERGY TRANSFER LP |
ET PRD | ENERGY TRANSFER LP 7.625% PERP PFD |
ET PRE | ENERGY TRANSFER LP 7.6% PERP PFD U |
ETP | ENERGY TRANSFER OPERATING LP |
ETP PRC | ENERGY TRANSFER PARTNERS |
ETP PRD | ENERGY TRANSFER PARTNERS |
ETP PRE | ENERGY TRANSFER OPERATNG |
EUO | PROSHARES ULTRASHORT EURO |
EVEPQ | EV ENERGY PARTNERS LP |
EXLP | ARCHROCK PARTNERS LP |
FELPQ | FORESIGHT ENERGY LP |
FGPR | FERRELLGAS PARTNERS-LP |
FGPRB | FERRELLGAS PARTNERS LP-B |
FGPRQ | FERRELLGAS PARTNERS-LP |
FISK | EMPIRE STATE REALTY OP -S250 |
FOL | FACTORSHARES 2X: OIL-S&P500 |
FSA | FACTORSHARES 2X: TBD-S&P500 |
FSE | FACTORSHARES 2X: S&P500-TBD |
FSG | FACTORSHARES 2X: GOLD-S&P500 |
FSU | FACTORSHARES 2X: S&P500-USD |
FTAI | FORTRESS TRANSPORTATION-CL A |
FTAIN | FORTRESS TRANS & INFRAST |
FTAIO | FORTRESS TRANS & INFRAST |
FTAIP | FORTRESS TRANS & INFRAST |
FUN | CEDAR FAIR -LP |
FUR.ESC | WINTHROP REALTY TRUST - ESCROW |
FUTS | PROSHARES MANAGED FUTURES ST |
GBLI | GLOBAL INDEMNITY GROUP LLC-A |
GCC.USD | WISDOMTREE CONTINUOUS COMMOD |
GDAY | PROSHARES ULT AUSTRALIAN DOL |
GDVTZ | GOULD INVESTORS LP |
GEL | GENESIS ENERGY L.P. |
GFWQZ | PLM EQUIPMENT GROWTH FD III |
GLL | PROSHARES ULTRASHORT GOLD |
GLP | GLOBAL PARTNERS LP |
GLP PRA | GLOBAL PARTNERS LP |
GLP PRB | GLOBAL PARTNERS LP |
GPP | GREEN PLAINS PARTNERS LP |
GRM PRA | GRAND MET DEL L P |
GRP U | GRANITE REAL ESTATE INVESTME |
GRT.UN | GRANITE REAL ESTATE INVESTME |
GSG | ISHARES S&P GSCI COMMODITY I |
GSJK | COMPRESSCO PARTNERS LP |
GTM | GULFTERRA ENERGY PARTNERS LP |
GWYGU | GATEWAY GARAGE PARTNERS LLC |
GYRO | GYRODYNE LLC |
HCRSQ | HI-CRUSH INC |
HEP | HOLLY ENERGY PARTNERS LP |
HLND | HILAND PARTNERS LP |
HOT.UN | AMERICAN HOTEL INCOME PROPER |
HPG | HERITAGE PROPANE PRTNRS LP |
HPGP | HILAND HOLDINGS GP LP |
HRBGF | HARBOR GLOBAL COMPANY LTD |
HRY | HALLWOOD RLTY PARTNERS L P |
HTLLQ | HEARTLAND PARTNERS LP-A |
IDIV | METAURUS US EQUITY CUMULATIV |
IEP | ICAHN ENTERPRISES LP |
IEP PRCL | ICAHN ENTERPRISES LP |
IEPRR | ICAHN ENTERPRISES LP-RIGHT |
IGLPA | INTERSTATE GEN L P |
JPEP | JP ENERGY PARTNERS LP |
KFN | KKR FINANCIAL HOLDINGS LLC |
KFN PRCL | KKR FINANCIAL HOLDINGS |
KKR | KKR & CO (GUERNSEY) LP |
KKR PRA.O | KKR & CO LP |
KKR PRB.O | KKR 6 1/2 12/31/49 PFD |
KMP | KINDER MORGAN ENERGY PRTNRS |
KOLD | PROSHARES ULTRASHORT BLOOMBE |
KPEQF | KKR & CO |
KPP | KANEB PIPE LINE PARTNERS L P |
KSL | KANEB SERVICES LLC |
KSP | K-SEA TRANSPORTATION PARTNER |
KWH.UN | CRIUS ENERGY TRUST |
LAACZ | LAACO LTD-UNITS OF LTD PRTNS |
LAZ | LAZARD LTD-CL A |
LINEQ | LINN ENERGY LLC-UNITS |
LIW | EAGLE HOSPITALITY TRUST |
LMRK | LANDMARK INFRASTRUCTURE PART |
LMRKN | LANDMARK INFRASTRUCTURE PARTNERS LP |
LMRKO | LANDMARK INFRASTRUCTURE |
LMRKP | LANDMARK INFRASTRUCTURE |
LNKE | LINK ENERGY LLC |
LRE | LRR ENERGY LP |
MCEP | MID-CON ENERGY PARTNERS LP |
ME PRA | MISSION CAP L P |
ME PRB | MISSION CAP L P: ME PRB |
MEMPQ | MEMORIAL PRODUCTION PARTNERS |
MEP | MIDCOAST ENERGY PARTNERS LP |
MGG | MAGELLAN MIDSTREAM HOLDINGS |
MIC.USD | MACQUARIE INFRASTRUCTURE HOL |
MMLP | MARTIN MIDSTREAM PARTNERS LP |
MMP | MAGELLAN MIDSTREAM PARTNERS |
MPLX | MPLX LP |
MUK PRA | MEPC INTL CAP L P |
MWE | MARKWEST ENERGY PARTNERS LP |
MYTH | MYT HLDG LLC BE+ |
NAGS | TEUCRIUM NATURAL GAS FUND |
NBLX | NOBLE MIDSTREAM PARTNERS LP |
NEN | NEW ENGLAND REALTY ASSOC-LP |
NGL | NGL ENERGY PARTNERS LP |
NGL PRB | NGL 9 PERP PFD |
NGL PRC | NGL ENERGY PARTNERS LP |
NGLS | TARGA RESOURCES PARTNERS LP |
NGLS PRA | TARGA RESOURCES PARTNERS |
NHL | NEWHALL LAND & FARMING CO |
NKA | NISKA GAS STORAGE PARTNERS-U |
NLP | NTS REALTY HOLDINGS LP |
NNUTU | HAWAIIAN MACADAMIA NUT ORCHA |
NRGP | INERGY HOLDINGS LP |
NRP | NATURAL RESOURCE PARTNERS LP |
NS | NUSTAR ENERGY LP |
NS PRA | NSUS 8 1/2 12/31/49 |
NS PRB | NSUS 7 5/8 PERP PFD |
NS PRC | NUSTAR ENERGY LP |
NSLPQ | NEW SOURCE ENERGY PARTNERS L |
NSP | NATURAL RESOURCE PARTNERS LP |
NSP | NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS |
NTI | NORTHERN TIER ENERGY LP |
NUSPQ | NEW SOURCE ENG PARTNERS LP 11%SR A |
NYRT.ESC | NEW YORK REIT INC - ESCROW |
OAK | OAKTREE CAPITAL GROUP LLC |
OAK PRA | OAKTREE CAPITAL GRP LLC |
OAK PRB | OAKTREE CAPITAL GRP LLC |
OCIP | OCI PARTNERS LP |
ODBU | UNITED HAMPSHIRE US REIT |
OGCP | EMPIRE STATE REALTY OP-S60 |
OILT | OILTANKING PARTNERS LP |
OKCMZ | OAKTREE CAP GROUP-UTS CL A |
OKS | ONEOK PARTNERS LP |
OMP | OASIS MIDSTREAM PARTNERS LP |
OSP | OSG AMERICA LP |
OXF | OXFORD RESOURCE PARTNERS LP |
OXMU | PRIME US REIT |
OZ | BELPOINTE PREP LLC |
PAA | PLAINS ALL AMER PIPELINE LP |
PBFX | PBF LOGISTICS LP |
PDH | PETROLOGISTICS LP |
PFDM | PFD MYT HLDG CO BE+ |
PLP | PHOSPHATE RESOURCE PRTNRS L.P. |
PNG | PAA NATURAL GAS STORAGE LP |
POPE | POPE RESOURCES |
PPX | PACIFIC ENERGY PARTNERS LP |
PSE | PIONEER SOUTHWEST ENERGY PAR |
PSXP | PHILLIPS 66 PARTNERS LP |
PTXP | PENNTEX MIDSTREAM PARTNERS L |
PVR | PVR PARTNERS LP |
QEPM | QEP MIDSTREAM PARTNERS LP |
QRE | QR ENERGY LP |
QSP.U | RESTAURANT BRANDS EXCHANGE UNITS |
QSP.UN | RESTAURANT BRANDS-EXCH UNITS |
RGP | REGENCY ENERGY PARTNERS LP |
RISE | SIT RISING RATE ETF |
RMP | RICE MIDSTREAM PARTNERS LP |
RNF | RENTECH NITROGEN PARTNERS LP |
RRMS | ROSE ROCK MIDSTREAM LP |
RSTRF | RESTAURANT BRANDS-EXCH UNITS |
RTW | RTW VENTURE FUND LTD |
RUF.U | PURE MULTI-FAMILY REIT LP |
RUF.UN | PURE MULTI-FAMILY REIT LP |
RUF.UN | PURE MULTI-FAMILY REIT LP |
SCO | PROSHARES ULTRASHORT BLOOMBE |
SDRMU | SANDRIDGE MISSISSIPPIAN TRUS |
SDTTU | SANDRIDGE MISSISSIPPIAN TRUS |
SEP | SPECTRA ENERGY PARTNERS LP |
SGH | STAR GAS PTNRS,LP SR SB UTS |
SHLX | SHELL MIDSTREAM PARTNERS LP |
SIRE | SISECAM RESOURCES LP |
SMLP | SUMMIT MIDSTREAM PARTNERS LP |
SNMP | EVOLVE TRANSITION INFRASTRUC |
SOYB | TEUCRIUM SOYBEAN FUND |
SPH | SUBURBAN PROPANE PARTNERS LP |
SPKX | CONVXTY SHS 1X SPIKES FUTUR |
SPKY | CONVXTY SHS DAILY 1.5X SP FU |
SPLP | STEEL PARTNERS HOLDINGS LP |
SPLP PRA | STEEL PARTNERS HOLDINGS LP |
SPLP PRT | STEEL PARTNERS HLDS LP |
SRG U | SEANERGY MARITIME CORP-UNITS |
SRLP | SPRAGUE RESOURCES LP |
SUN | SUNOCO LP |
SVIX | -1X SHORT VIX FUTURES ETF |
SVXY | PROSHARES SHORT VIX ST FUTUR |
SXCP | SUNCOKE ENERGY PARTNERS LP |
SXEEQ | SOUTHCROSS ENERGY PARTNERS L |
TAGS | TEUCRIUM AGRICULTURAL FUND |
TCGP | CG 5 7/8 PERP PFD |
TCP | TC PIPELINES LP |
TEP | TALLGRASS ENERGY PARTNERS LP |
TLP | TRANSMONTAIGNE PARTNERS LP |
TNH | TERRA NITROGEN COMPANY LP |
TONS | WISDOMTREE COAL FUND |
TPP | TEPPCO PARTNERS LP |
UAN | CVR PARTNERS LP |
UCD | PROSHARES ULTRA BLOOMBERG CO |
UCLP | UNIVERSAL COMPRESSION PARTNE |
UCO | PROSHARES ULTRA BLOOMBERG CR |
UCR | MACROSHARES OIL UP TRADEABLE T |
UDN | INVESCO DB US DOLLAR INDEX B |
UGA | UNITED STATES GAS FUND LP |
UGL | PROSHARES ULTRA GOLD |
UHN | UNITED STATES DIESEL-HEATING |
ULE | PROSHARES ULTRA EURO |
UMM | MACROSHARES MAJ MET HOU UP |
UNG | US NATURAL GAS FUND LP |
UNL | UNITED STATES 12 MONTH NATUR |
UOY | MACROSHARES USD 100 OIL UP |
USAC | USA COMPRESSION PARTNERS LP |
USAG | UNITED STATES AGRICULTURE IN |
USCI | UNITED STATES COMMODITY INDE |
USDP | USD PARTNERS LP |
USL | UNITED STATES 12 MONTH OIL |
USMI | UNITED STATES METALS INDEX F |
USO | UNITED STATES OIL FUND LP |
USOD | UNITED STATES 3X SHORT OIL F |
USOU | UNITED STATES 3X OIL FUND |
USSPQ | US SHIPPING PARTNERS LP |
UUP | INVESCO DB US DOLLAR INDEX B |
UVIX | 2X LONG VIX FUTURES ETF |
UVXY | PROSHARES ULTRA VIX ST FUTUR |
VEH | VALERO GP HOLDINGS LLC |
VIXM | PROSHARES VIX MID-TERM FUT |
VIXY | PROSHARES VIX SHORT-TERM FUT |
VLI | VALERO LP |
VLP | VALERO ENERGY PARTNERS LP |
VNGBQ | VANGUARD NATURAL RESOURCES LLC RED |
VNRAQ | VANGUARD NATURAL RESOU |
VNRCQ | VANGUARD NATURAL RESOU |
VNRSQ | VANGUARD NATURAL RESOURCES |
VTDRF | VANTAGE DRILLING INTERNATION |
WEAT | TEUCRIUM WHEAT FUND |
WEIX | DYNAMIC SHORT SHORT |
WES | WESTERN MIDSTREAM PARTNERS L |
WLKP | WESTLAKE CHEMICAL PARTNERS L |
WMLPQ | WESTMORELAND RESOURCE PARTNE |
WMZ | WILLIAMS PIPELINE PARTNERS L |
WNRL | WESTERN REFINING LOGISTICS L |
WPG | WASHINGTON PG INC UNRESTRICTED SHARES |
WPT | WORLD POINT TERMINALS LP |
WPZ | WILLIAMS PARTNERS LP |
WPZ.USD | WILLIAMS PARTNERS LP |
XXFPL | FFP PARTNERS -LP-CL A |
XXMUT | AMERN RESTAURANT PARTNERS |
YCL | PROSHARES ULTRA YEN |
YCS | PROSHARES ULTRASHORT YEN |
ZSL | PROSHARES ULTRASHORT SILVER |
هل لديك أي استفسارات؟ 💬 تواصل معنا! 🥰 يُمكنك التواصل معنا عبر البريد الإلكتروني [email protected] أو التواصل من خلال المحادثة داخل التطبيق (حساب> دعم> تواصل معنا).