外國人(NRA) 股息(Dividend) 的稅務整理 - 投資

: 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

根據這個問題，有信去詢問TD，並得到以下回應。

問:

Vanguard所發行的ETF如VWO、VSS、VEA，他們持有外國公司的股票，

其所配發的股息是否算是非美國來源收入? 是否可以退回預扣的30% tax?

TD答:

Thank you for allowing me to assist you today.
The three ETFs listed-VEA, VSS, & VWO are not foreign securities
The underlying securities of the ETFs may include stock of foreign companies,
but the ETFs themselves are US securities and subject to the 30% tax.

It is not the underlying securities that necessarily determine the taxability
of a security, but the ETF itself.

Because of this, we will not be able to refund any income withheld from these
transactions as they were reported properly.



TD的回答總結：


ETF的股息是否算是美國來源，與ETF所持有的股票無關，

美國基金公司(Vanguard)所發行的ETF不論所投資的區域，ETF本身都算是美國的股票。


這部分後來覺得是官方說法，個人持保留態度



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