<海外股票> 公開交易合夥事業(PTP)相關標的稅收法規及最新參考清單
美國國家稅務局(Internal Revenue Service；IRS)根據美國國內稅收法規第1446條(f)項發布關於非美國投資人就公開交易合夥事業(Publicly Traded Partnership；以下簡稱「PTP」)利益移轉(具對價關係)之預扣稅及資訊申報之最新規定。該規定適用於2023年1月1日(含)起非美國投資人為出售、交易或其他移轉行為時，將自「交易總金額」扣繳10%之稅款，股利配發亦可能適用此規則，您可參閱該法規之增修條文(Addendum: Section 1446(f) rules applicable to PTPs)，以了解更多詳細內容(可參閱IRS網站https://www.irs.gov/individuals/international-taxpayers/partnership-withholding )。此法規之修訂為重大修訂，務請留意對您自身權益之影響，本公司建議您應向您的稅務顧問諮詢相關影響。
因應該美國國內稅收法規最新規定實施之影響，本公司已自2022年10月1日起，僅接受委託賣出PTP標的，不接受委託買進。
因美國國家稅務局(IRS)並未提供「美國合夥公開交易合夥事業(PTP)標的清單」，本公司將不定期更新中華民國證券商業同業公會提供之「美國合夥公開交易合夥事業(PTP)標的參考清單」供您參考，惟其完整性及正確性最終仍須以當地國及其交易所或相關金融機構公佈之資料為準，不得以本公司/中華民國證券商業同業公會提供為由，免除相關遵法責任。敬請投資人務必自行留意相關風險。
「美國合夥公開交易合夥事業(PTP)標的參考清單」(中華民國證券商業同業公會提供)整理如下表：
(更新日期：2025年11月03日 )
|
No. |
商品名稱 |
商品代號 |
ISIN Code |
|
1 |
BROOKFIELD BUSINESS PARTNERS LP |
BBU |
BMG162341090 |
|
2 |
BROOKFIELD PROPERTY PART 6.5% A1 PFD |
BPYPP |
BMG162491499 |
|
3 |
BROOKFIELD PROPERTY PART 6.375% A2 PFD |
BPYPO |
BMG162491564 |
|
4 |
BROOKFIELD PROPERTY PART 5.75% A PFD |
BPYPN |
BMG162491648 |
|
5 |
BROOKFIELD PROP PART 6.25% |
BPYPM |
BMG1624R1079 |
|
6 |
BROOKFIELD INFRASTRUCTURE PA |
BIP |
BMG162521014 |
|
7 |
BIP 5.5% PERP |
BIP B PFD |
BMG162522756 |
|
8 |
BROOKFIELD INFRASTRUCTUR |
BIP-B |
BMG162522756 |
|
9 |
BROOKFIELD RENEWABLE PARTNER |
BEP |
BMG162581083 |
|
10 |
BROOKFIELD RENEWABLE PARTNERS LP 5.25% |
BEP_PA |
BMG162582313 |
|
11 |
AMERICAN HOTEL INCOME PROPER |
AHOTF |
CA0266951064 |
|
12 |
GRANITE REAL ESTATE INVESTME |
GRP/U US |
CA3874371147 |
|
13 |
RESTAURANT BRANDS-EXCH UNITS |
RSTRF |
CA76090H1038 |
|
14 |
AP ALTERNATIVE ASSETS LP |
APLVF |
GB00B15Y0C52 |
|
15 |
CONVERSUS CAPITAL |
CVSUF |
GG00B1WR8K11 |
|
16 |
RTW VENTURE FUND LTD |
RTWFF |
GG00BKTRRM22 |
|
17 |
AVNER OIL EXPLORATION - LP |
AVOGF |
IL0002680119 |
|
18 |
VANTAGE DRILLING INTERNATION |
VTDRF |
KYG9325C1050 |
|
19 |
DYNAGAS LNG PARTNERS LP |
DLNG |
MHY2188B1083 |
|
20 |
UNITED HAMPSHIRE US REIT |
UNHRF |
SGXC39411175 |
|
21 |
PRIME US REIT |
KBSUF |
SGXC75818630 |
|
22 |
ALLIANCE RESOURCE PARTNERS |
ARLP |
US01877R1086 |
|
23 |
ALLIANCEBERNSTEIN HOLDING LP |
AB |
US01881G1067 |
|
24 |
AMITY LPX FD I LP LTD |
TDSPZ |
US03159Q1058 |
|
25 |
ATLAS ENERGY GROUP LLC |
ATLS |
US04929Q1022 |
|
26 |
AZTEC LAND & CATTLE LTD |
AZLCZ |
US0548071028 |
|
27 |
BP MIDSTREAM PARTNERS LP |
BPMP |
US0556EL1098 |
|
28 |
BEAVER COAL LTD |
BVERS |
US0747991075 |
|
29 |
BELPOINTE PREP LLC |
OZ |
US0806941029 |
|
30 |
BITWISE 10 CRYPTO INDEX FUND |
BITW |
US0917491013 |
|
31 |
BLACK STONE MINERALS LP |
BSM |
US09225M1018 |
|
32 |
BLUEKNIGHT ENERGY PARTNERS L |
BKEP |
US09625U1097 |
|
33 |
BLUEKNIGHT ENERGY PARTNE 11% A PFD |
BKEPP |
US09625U2087 |
|
34 |
BREITBURN ENERGY PARTNER 8.25% A PFD |
BBPPQ |
US1067761155 |
|
35 |
CSI COMPRESSCO LP |
CCLP |
US12637A1034 |
|
36 |
CVR PARTNERS LP |
UAN |
US1266332055 |
|
37 |
CALUMET SPECIALTY PRODUCTS |
CLMT |
US1314761032 |
|
38 |
CENTRAL ENERGY PARTNERS LP |
ENGY |
US1534231089 |
|
39 |
CHENIERE ENERGY PARTNERS LP |
CQP |
US16411Q1013 |
|
40 |
CHESAPEAKE GRANITE WASH TRUS |
CHKR |
US1651851099 |
|
41 |
CHESTNUT STREET EXCHANGE |
CHNTX |
US1666681036 |
|
42 |
SISECAM RESOURCES LP |
SIRE |
US1724641097 |
|
43 |
COMPASS DIVERSIFIED HOLDINGS |
CODI |
US20451Q1040 |
|
44 |
COMPASS DIVERSIF HOLDING 7.25% A PFD |
CODI/PA |
US20451Q2030 |
|
45 |
COMPASS DIVERSIF HOLDING 7.875% B PFD |
CODI/PB |
US20451Q3020 |
|
46 |
COMPASS DIVERSIF HOLDING 7.875% C PFD |
CODI/PC |
US20451Q4010 |
|
47 |
CONVXTY SHS DAILY 1.5X SP FU |
SPKY |
US21258A1025 |
|
48 |
CONVXTY SHS 1X SPIKES FUTUR |
SPKX |
US21258A2015 |
|
49 |
CONWEST PARTNERSHIP LP-UNITS |
CWPS |
US2128491030 |
|
50 |
CRESTWOOD EQUITY PARTNERS LP |
CEQP |
US2263442087 |
|
51 |
CROSSAMERICA PARTNERS LP |
CAPL |
US22758A1051 |
|
52 |
DCP MIDSTREAM LP |
DCP |
US23311P1003 |
|
53 |
DCP MIDSTREAM LP |
DCP-B |
US23311P2092 |
|
54 |
DCP MIDSTREAM LP 7.95% C PFD |
DCP/PC |
US23311P3082 |
|
55 |
DELEK LOGISTICS PARTNERS LP |
DKL |
US24664T1034 |
|
56 |
DIVALL INSURED INC PPTYS 02 |
DIVVZ |
US25501P2048 |
|
57 |
DORCHESTER MINERALS LP |
DMLP |
US25820R1059 |
|
58 |
DYNAMIC SHORT SHORT |
WEIX |
US26800L1008 |
|
59 |
ECA MARCELLUS TRUST I |
ECTM |
US26827L1098 |
|
60 |
BREAKWAVE DRY BULK SHIPPING |
BDRY |
US03210A1079 |
|
61 |
EMPIRE STATE REALTY OP LP-ES |
ESBA |
US2921021000 |
|
62 |
EMPIRE STATE REALTY OP-S60 |
OGCP |
US2921022099 |
|
63 |
Empire State Realty OP L.P |
FISK |
US2921023089 |
|
64 |
ENERGY TRANSFER LP |
ET |
US29273V1008 |
|
65 |
ENERGY TRANSFER LP 7.375% C PFD |
ET/PC |
US29273V4077 |
|
66 |
ENERGY TRANSFER LP |
ET-D |
US29273V5066 |
|
67 |
ENTERPRISE PRODS PARTNERS LP |
EPD |
US2937921078 |
|
68 |
ENVIVA INC |
EVA |
US29415B1035 |
|
69 |
FFP PARTNERS -LP-CL A |
XXFPL |
US30242M1062 |
|
70 |
FERRELLGAS PARTNERS-LP |
FGPR |
US3152932097 |
|
71 |
FERRELLGAS PARTNERS LP-B |
FGPRB |
US3152933087 |
|
72 |
GATEWAY GARAGE PARTNERS LLC |
GWYGU |
US36761Q1058 |
|
73 |
GENESIS ENERGY L.P. |
GEL |
US3719271047 |
|
74 |
GLOBAL PARTNERS LP |
GLP |
US37946R1095 |
|
75 |
GLOBAL PARTNERS LP 9.5% B PFD |
GLP/PB |
US37946R3075 |
|
76 |
GLOBAL INDEMNITY GROUP LLC-A |
GBLI |
US37959R1032 |
|
77 |
GOULD INVESTORS LP |
GDVTZ |
US38349K1051 |
|
78 |
GREAT PLAINS ETHANOL LLC-A |
GPEOU |
US39116T1051 |
|
79 |
GREEN PLAINS PARTNERS LP |
GPP |
US3932211069 |
|
80 |
GYRODYNE LLC |
GYRO |
US4038291047 |
|
81 |
HAWAIIAN MACADAMIA NUT ORCHA |
NNUTU |
US41988L2025 |
|
82 |
HESS MIDSTREAM LP - CLASS A |
HESM |
US4281031058 |
|
83 |
HOLLY ENERGY PARTNERS LP |
HEP |
US4357631070 |
|
84 |
ICAHN ENTERPRISES LP |
IEP |
US4511001012 |
|
85 |
INVESCO DB COMMODITY INDEX T |
DBC |
US46138B1035 |
|
86 |
INVESCO DB G10 CURRENCY HARV |
DBV |
US46139B1026 |
|
87 |
INVESCO DB AGRICULTURE FUND |
DBA |
US46140H1068 |
|
88 |
INVESCO DB SILVER FUND |
DBS |
US46140H2058 |
|
89 |
INVESCO DB ENERGY FUND |
DBE |
US46140H3049 |
|
90 |
INVESCO DB OIL FUND |
DBO |
US46140H4039 |
|
91 |
INVESCO DB PRECIOUS METALS F |
DBP |
US46140H5028 |
|
92 |
INVESCO DB GOLD FUND |
DGL |
US46140H6018 |
|
93 |
INVESCO DB BASE METALS FUND |
DBB |
US46140H7008 |
|
94 |
INVESCO DB US DOLLAR INDEX B |
UDN |
US46141D1046 |
|
95 |
INVESCO DB US DOLLAR INDEX B |
UUP |
US46141D2036 |
|
96 |
ISHARES S&P GSCI COMMODITY I |
GSG |
US46428R1077 |
|
97 |
LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A |
LMRKP |
US51508J2078 |
|
98 |
LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% |
LMRKO |
US51508J3068 |
|
99 |
LINK ENERGY LLC |
LNKE |
US5357631069 |
|
100 |
MPLX LP |
MPLX |
US55336V1008 |
|
101 |
MPLX LP 6.5% A PFD |
MPLXP |
US55336V3087 |
|
102 |
MACQUARIE INFRASTRUCTURE HOL |
MIC |
US55608B1052 |
|
103 |
Martin Midstream Partners LP |
MMLP US |
US5733311055 |
|
104 |
METAURUS US EQUITY CUMULATIV |
IDIV |
US59140L1008 |
|
105 |
MYRA PARK INVESTORS LP |
MYRA |
US6289871096 |
|
106 |
NGL ENERGY PARTNERS LP |
NGL |
US62913M1071 |
|
107 |
NGL ENERGY PARTNERS LP |
NGL-B |
US62913M2061 |
|
108 |
NGL ENERGY PARTNERS LP 9.625% C PFD |
NGL/PC |
US62913M3051 |
|
109 |
NATURAL RESOURCE PARTNERS LP |
NRP |
US63900P6088 |
|
110 |
NEW ENGLAND REALTY ASSOC-LP |
NEN |
US6442061049 |
|
111 |
NEW SOURCE ENERGY PARTNERS L |
NSLPQ |
US64881E1091 |
|
112 |
NUSTAR ENERGY LP |
NS |
US67058H1023 |
|
113 |
OAKTREE CAPITAL GRP LLC 6.625% A PFD |
OAK/PA |
US6740013007 |
|
114 |
OAKTREE CAPITAL GRP LLC |
OAK-B |
US6740014096 |
|
115 |
OASIS MIDSTREAM PARTNERS LP |
OMP |
US67420T2069 |
|
116 |
PBF LOGISTIC |
PBFX |
US69318Q1040 |
|
117 |
PLM EQUIPMENT GROWTH FD III |
GFWQZ |
US69341H1059 |
|
118 |
PHILLIPS 66 PARTNERS LP |
PSXP |
US7185492078 |
|
119 |
PLAINS ALL AMER PIPELINE LP |
PAA |
US7265031051 |
|
120 |
ProShares VIX Mid-Term Futures |
VIXM US |
US74347W3381 |
|
121 |
PROSHARES ULTRA SILVER |
AGQ |
US74347W3530 |
|
122 |
PROSHARES ULTRASHORT GOLD |
GLL |
US74347W3951 |
|
123 |
ProShares UltraShort Australia |
CROC US |
US74347W4603 |
|
124 |
PROSHARES ULTRASHORT YEN |
YCS |
US74347W5691 |
|
125 |
UGL |
UGL |
US74347W6012 |
|
126 |
PROSHARES SHORT EURO ETF |
EUFX |
US74347W7424 |
|
127 |
PROSHARES ULTRA EURO |
ULE |
US74347W8745 |
|
128 |
PROSHARES ULTRASHORT EURO |
EUO |
US74347W8828 |
|
129 |
PROSHARES UltraShort Bloomberg Crude Oil |
SCO |
US74347Y7976 |
|
130 |
PROSHARES ULTRASHORT BLOOMBE |
KOLD |
US74347Y8131 |
|
131 |
PROSHARES UL |
UVXY |
US74347Y7711 |
|
132 |
PROSHARES ULTRASHORT SILVER |
ZSL |
US74347Y8479 |
|
133 |
PROSHARES VIX SHORT-TERM FUT |
VIXY |
US74347Y7307 |
|
134 |
PROSHARES ULTRA BLOOMBERG NA |
BOIL |
US74347Y7489 |
|
135 |
PROSHARES Ultra Bloomberg Crude Oil |
UCO |
US74347Y8883 |
|
136 |
SANDRIDGE MISSISSIPPIAN TRUS |
SDTTU |
US80007T1016 |
|
137 |
SHELL MIDSTR |
SHLX |
US8226341019 |
|
138 |
SPRAGUE RESOURCES LP |
SRLP |
US8493431089 |
|
139 |
STEEL PARTNERS HOLDINGS LP |
SPLP |
US85814R1077 |
|
140 |
STEEL PARTNERS HLDS LP |
SPLP-A |
US85814R2067 |
|
141 |
Stonemor Partners L P |
STON |
US86184W1062 |
|
142 |
SUBURBAN PROPANE PARTNERS LP |
SPH |
US8644821048 |
|
143 |
SUMMIT MIDST |
SMLP |
US8661424098 |
|
144 |
SUNOCO LP |
SUN |
US86765K1097 |
|
145 |
TEUCRIUM CORN FUND |
CORN |
US88166A1025 |
|
146 |
TEUCRIUM SUGAR FUND |
CANE |
US88166A4094 |
|
147 |
TEUCRIUM COMMODITY TRUST WHEAT FUND |
WEAT |
US88166A5083 |
|
148 |
TEUCRIUM SOYBEAN FUND |
SOYB |
US88166A6073 |
|
149 |
TEUCRIUM AGRICULTURAL FUND |
TAGS |
US88166A7063 |
|
150 |
HASHDEX BITCOIN FUTURES ETF |
DEFI |
US88166A8053 |
|
151 |
USA COMPRESSION PARTNERS LP |
USAC |
US90290N1090 |
|
152 |
USD PARTNERS LP |
USDP |
US9033181036 |
|
153 |
UNITED STATE Brent Oil |
BNO |
US91167Q1004 |
|
154 |
UNITED STATES COMMODITY INDE |
USCI |
US9117171069 |
|
155 |
UNITED STATES COPPER INDEX |
CPER |
US9117181043 |
|
156 |
UNITED STATES GAS FUND LP |
UGA |
US91201T1025 |
|
157 |
US NATURAL GAS FUND LP |
UNG |
US9123184098 |
|
158 |
UNITED STATES OIL FUND LP |
USO |
US91232N2071 |
|
159 |
UNITED STATES 12 MONTH OIL |
USL |
US91288V1035 |
|
160 |
UNITED STATES 12 MONTH NATUR |
UNL |
US91288X1090 |
|
161 |
VPR BRANDS LP |
VPRB |
US91831H1068 |
|
162 |
-1X SHORT VIX FUTURES ETF |
SVIX |
US92891H1014 |
|
163 |
WESTERN MIDSTREAM PARTNERS L |
WES |
US9586691035 |
|
164 |
Westlake Chemical Partners LP |
WLKP US |
US9604171036 |
|
165 |
FEDERAL REALTY INVS TRUST |
FRT |
US3137451015 |
|
166 |
FTAI AVIATION LTD |
FTAI |
KYG3730V1059 |
|
167 |
FTAI AVIATION LTD 8.25% C PFD |
FTAIN |
KYG3730V1398 |
|
168 |
NEW SOURCE ENERGY PARTNE 11% A PFD |
NUSPQ |
US64881E3071 |
|
169 |
CROSS TIMBERS ROYALTY TRUST |
CRT |
US22757R1095 |
|
170 |
CYPRESS ENVIRONMENTAL PARTNERS LP |
CELP |
US2327511075 |
|
171 |
EMERGE ENERGY SVCS LP |
EMES |
US29102H1086 |
|
172 |
FORESIGHT ENERGY LP |
FELP |
US34552U1043 |
|
173 |
GREYSTONE SDOF PFD EQUITY LLC |
GRSDOF |
US39808B2060 |
|
174 |
NEXTERA ENERGY PARTNERS LP |
NEP |
US65341B1061 |
|
175 |
PERMIAN BASIN ROYALTY TRUST |
PBT |
US7142361069 |
|
176 |
ProShares Short VIX Short-Term Futures ETF |
SVXY |
US74347W1302 |
|
177 |
SABINE ROYALTY TRUST |
SBR |
US7856881021 |
|
178 |
SOUTHCROSS ENERGY PARTNERS L P |
SXE |
US84130C1009 |
|
179 |
TARGA RES PRTNRS PREF SHARE NGLS V9 PERP A (EP0494633) |
NGLS/PA |
US87611X2045 |
|
180 |
286 LENOX PARTNERS LLC |
TESLU |
US90205J1025 |
|
181 |
WESTMORELAND RESOURCE PARTNERS |
WMLPQ |
US96108P1030 |
|
182 |
2X LONG VIX FUTURES ETF |
UVIX |
US92891H6062 |
|
183 |
ProShares Ultra Yen |
YCL US |
US74347W2706 |
|
184 |
TXO PARTNERS LP |
TXO |
US87313P1030 |
|
185 |
ET 9.25 PERP |
ET I PFD |
US29273V7047 |
|
186 |
BROOKFIELD INFRASTRUCTUR 5.125% |
BIP-A |
USG162522670 |
|
187 |
GREYSTONE HOUSING IMPACT INV |
GHI |
US02364V2060 |
|
188 |
Mach Natural Resources LP |
MNR |
US55445L1008 |
|
189 |
Breakwave Tanker Shipping ETF |
BWET |
US03210A2069 |