<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02月17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

LAZARD LTD CL A

LAZ

BMG540501027

12

AMERICAN HOTEL INCOME PROPER

AHOTF

CA0266951064

13

GRANITE REAL ESTATE INVESTME

GRP/U US

CA3874371147

14

RESTAURANT BRANDS-EXCH UNITS

RSTRF

CA76090H1038

15

AP ALTERNATIVE ASSETS LP

APLVF

GB00B15Y0C52

16

CONVERSUS CAPITAL

CVSUF

GG00B1WR8K11

17

RTW VENTURE FUND LTD

RTWFF

GG00BKTRRM22

18

AVNER OIL EXPLORATION - LP

AVOGF

IL0002680119

19

VANTAGE DRILLING INTERNATION

VTDRF

KYG9325C1050

20

DYNAGAS LNG PARTNERS LP

DLNG

MHY2188B1083

21

UNITED HAMPSHIRE US REIT

UNHRF

SGXC39411175

22

PRIME US REIT

KBSUF

SGXC75818630

23

ALLIANCE RESOURCE PARTNERS

ARLP

US01877R1086

24

ALLIANCEBERNSTEIN HOLDING LP

AB

US01881G1067

25

AMITY LPX FD I LP LTD

TDSPZ

US03159Q1058

26

ATLAS ENERGY GROUP LLC

ATLS

US04929Q1022

27

AZTEC LAND & CATTLE LTD

AZLCZ

US0548071028

28

BP MIDSTREAM PARTNERS LP

BPMP

US0556EL1098

29

BEAVER COAL LTD

BVERS

US0747991075

30

BELPOINTE PREP LLC

OZ

US0806941029

31

BITWISE 10 CRYPTO INDEX FUND

BITW

US0917491013

32

BLACK STONE MINERALS LP

BSM

US09225M1018

33

BLUEKNIGHT ENERGY PARTNERS L

BKEP

US09625U1097

34

BLUEKNIGHT ENERGY PARTNE 11% A PFD

BKEPP

US09625U2087

35

BREITBURN ENERGY PARTNER 8.25% A PFD

BBPPQ

US1067761155

36

CSI COMPRESSCO LP

CCLP

US12637A1034

37

CVR PARTNERS LP

UAN

US1266332055

38

CALUMET SPECIALTY PRODUCTS

CLMT

US1314761032

39

CENTRAL ENERGY PARTNERS LP

ENGY

US1534231089

40

CHENIERE ENERGY PARTNERS LP

CQP

US16411Q1013

41

CHESAPEAKE GRANITE WASH TRUS

CHKR

US1651851099

42

CHESTNUT STREET EXCHANGE

CHNTX

US1666681036

43

SISECAM RESOURCES LP

SIRE

US1724641097

44

COMPASS DIVERSIFIED HOLDINGS

CODI

US20451Q1040

45

COMPASS DIVERSIF HOLDING 7.25% A PFD

CODI/PA

US20451Q2030

46

COMPASS DIVERSIF HOLDING 7.875% B PFD

CODI/PB

US20451Q3020

47

COMPASS DIVERSIF HOLDING 7.875% C PFD

CODI/PC

US20451Q4010

48

CONVXTY SHS DAILY 1.5X SP FU

SPKY

US21258A1025

49

CONVXTY SHS 1X SPIKES FUTUR

SPKX

US21258A2015

50

CONWEST PARTNERSHIP LP-UNITS

CWPS

US2128491030

51

CRESTWOOD EQUITY PARTNERS LP

CEQP

US2263442087

52

CROSSAMERICA PARTNERS LP

CAPL

US22758A1051

53

DCP MIDSTREAM LP

DCP

US23311P1003

54

DCP MIDSTREAM LP

DCP-B

US23311P2092

55

DCP MIDSTREAM LP 7.95% C PFD

DCP/PC

US23311P3082

56

DELEK LOGISTICS PARTNERS LP

DKL

US24664T1034

57

DIVALL INSURED INC PPTYS 02

DIVVZ

US25501P2048

58

DORCHESTER MINERALS LP

DMLP

US25820R1059

59

DYNAMIC SHORT SHORT

WEIX

US26800L1008

60

ECA MARCELLUS TRUST I

ECTM

US26827L1098

61

BREAKWAVE DRY BULK SHIPPING

BDRY

US03210A1079

62

1847 HOLDINGS LLC

EFSH

US28252B8533

63

EMPIRE STATE REALTY OP LP-ES

ESBA

US2921021000

64

EMPIRE STATE REALTY OP-S60

OGCP

US2921022099

65

Empire State Realty OP L.P

FISK

US2921023089

66

ENERGY TRANSFER LP

ET

US29273V1008

67

ENERGY TRANSFER LP 7.375% C PFD

ET/PC

US29273V4077

68

ENERGY TRANSFER LP

ET-D

US29273V5066

69

ENERGY TRANSFER LP 7.6% E PFD

ET/PE

US29273V6056

70

ENTERPRISE PRODS PARTNERS LP

EPD

US2937921078

71

ENVIVA INC

EVA

US29415B1035

72

FFP PARTNERS -LP-CL A

XXFPL

US30242M1062

73

FERRELLGAS PARTNERS-LP

FGPR

US3152932097

74

FERRELLGAS PARTNERS LP-B

FGPRB

US3152933087

75

GATEWAY GARAGE PARTNERS LLC

GWYGU

US36761Q1058

76

GENESIS ENERGY L.P.

GEL

US3719271047

77

GLOBAL PARTNERS LP

GLP

US37946R1095

78

GLOBAL PARTNERS LP 9.75% A PFD

GLP/PA

US37946R2085

79

GLOBAL PARTNERS LP 9.5% B PFD

GLP/PB

US37946R3075

80

GLOBAL INDEMNITY GROUP LLC-A

GBLI

US37959R1032

81

GOULD INVESTORS LP

GDVTZ

US38349K1051

82

GREAT PLAINS ETHANOL LLC-A

GPEOU

US39116T1051

83

GREEN PLAINS PARTNERS LP

GPP

US3932211069

84

GYRODYNE LLC

GYRO

US4038291047

85

HAWAIIAN MACADAMIA NUT ORCHA

NNUTU

US41988L2025

86

HESS MIDSTREAM LP - CLASS A

HESM

US4281031058

87

HOLLY ENERGY PARTNERS LP

HEP

US4357631070

88

ICAHN ENTERPRISES LP

IEP

US4511001012

89

INVESCO DB COMMODITY INDEX T

DBC

US46138B1035

90

INVESCO DB G10 CURRENCY HARV

DBV

US46139B1026

91

INVESCO DB AGRICULTURE FUND

DBA

US46140H1068

92

INVESCO DB SILVER FUND

DBS

US46140H2058

93

INVESCO DB ENERGY FUND

DBE

US46140H3049

94

INVESCO DB OIL FUND

DBO

US46140H4039

95

INVESCO DB PRECIOUS METALS F

DBP

US46140H5028

96

INVESCO DB GOLD FUND

DGL

US46140H6018

97

INVESCO DB BASE METALS FUND

DBB

US46140H7008

98

INVESCO DB US DOLLAR INDEX B

UDN

US46141D1046

99

INVESCO DB US DOLLAR INDEX B

UUP

US46141D2036

100

ISHARES S&P GSCI COMMODITY I

GSG

US46428R1077

101

LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A

LMRKP

US51508J2078

102

LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90%

LMRKO

US51508J3068

103

LINK ENERGY LLC

LNKE

US5357631069

104

MPLX LP

MPLX

US55336V1008

105

MPLX LP 6.5% A PFD

MPLXP

US55336V3087

106

MACQUARIE INFRASTRUCTURE HOL

MIC

US55608B1052

107

Martin Midstream Partners LP

MMLP US

US5733311055

108

METAURUS US EQUITY CUMULATIV

IDIV

US59140L1008

109

MYRA PARK INVESTORS LP

MYRA

US6289871096

110

NGL ENERGY PARTNERS LP

NGL

US62913M1071

111

NGL ENERGY PARTNERS LP

NGL-B

US62913M2061

112

NGL ENERGY PARTNERS LP 9.625% C PFD

NGL/PC

US62913M3051

113

NATURAL RESOURCE PARTNERS LP

NRP

US63900P6088

114

NEW ENGLAND REALTY ASSOC-LP

NEN

US6442061049

115

NEW SOURCE ENERGY PARTNERS L

NSLPQ

US64881E1091

116

NUSTAR ENERGY LP

NS

US67058H1023

117

NSUS 8.5 PER

NS_PA

US67058H2013

118

NUSTAR ENERGY LP 9.12643% B PFD

NS/PB

US67058H3003

119

OAKTREE CAPITAL GRP LLC 6.625% A PFD

OAK/PA

US6740013007

120

OAKTREE CAPITAL GRP LLC

OAK-B

US6740014096

121

OASIS MIDSTREAM PARTNERS LP

OMP

US67420T2069

122

PBF LOGISTIC

PBFX

US69318Q1040

123

PLM EQUIPMENT GROWTH FD III

GFWQZ

US69341H1059

124

PHILLIPS 66 PARTNERS LP

PSXP

US7185492078

125

PLAINS ALL AMER PIPELINE LP

PAA

US7265031051

126

ProShares VIX Mid-Term Futures

VIXM US

US74347W3381

127

PROSHARES ULTRA SILVER

AGQ

US74347W3530

128

PROSHARES ULTRASHORT GOLD

GLL

US74347W3951

129

ProShares UltraShort Australia

CROC US

US74347W4603

130

PROSHARES ULTRASHORT YEN

YCS

US74347W5691

131

UGL

UGL

US74347W6012

132

PROSHARES SHORT EURO ETF

EUFX

US74347W7424

133

PROSHARES ULTRA EURO

ULE

US74347W8745

134

PROSHARES ULTRASHORT EURO

EUO

US74347W8828

135

PROSHARES UltraShort Bloomberg Crude Oil

SCO

US74347Y7976

136

PROSHARES ULTRASHORT BLOOMBE

KOLD

US74347Y8131

137

PROSHARES UL

UVXY

US74347Y7711

138

PROSHARES ULTRASHORT SILVER

ZSL

US74347Y8479

139

PROSHARES VIX SHORT-TERM FUT

VIXY

US74347Y7307

140

PROSHARES ULTRA BLOOMBERG NA

BOIL

US74347Y7489

141

PROSHARES Ultra Bloomberg Crude Oil

UCO

US74347Y8883

142

SANDRIDGE MISSISSIPPIAN TRUS

SDTTU

US80007T1016

143

SHELL MIDSTR

SHLX

US8226341019

144

SPRAGUE RESOURCES LP

SRLP

US8493431089

145

STEEL PARTNERS HOLDINGS LP

SPLP

US85814R1077

146

STEEL PARTNERS HLDS LP

SPLP-A

US85814R2067

147

Stonemor Partners L P

STON

US86184W1062

148

SUBURBAN PROPANE PARTNERS LP

SPH

US8644821048

149

SUMMIT MIDST

SMLP

US8661424098

150

SUNOCO LP

SUN

US86765K1097

151

TEUCRIUM CORN FUND

CORN

US88166A1025

152

TEUCRIUM SUGAR FUND

CANE

US88166A4094

153

TEUCRIUM COMMODITY TRUST WHEAT FUND

WEAT

US88166A5083

154

TEUCRIUM SOYBEAN FUND

SOYB

US88166A6073

155

TEUCRIUM AGRICULTURAL FUND

TAGS

US88166A7063

156

HASHDEX BITCOIN FUTURES ETF

DEFI

US88166A8053

157

USA COMPRESSION PARTNERS LP

USAC

US90290N1090

158

USD PARTNERS LP

USDP

US9033181036

159

UNITED STATE Brent Oil

BNO

US91167Q1004

160

UNITED STATES COMMODITY INDE

USCI

US9117171069

161

UNITED STATES COPPER INDEX

CPER

US9117181043

162

UNITED STATES GAS FUND LP

UGA

US91201T1025

163

US NATURAL GAS FUND LP

UNG

US9123184098

164

UNITED STATES OIL FUND LP

USO

US91232N2071

165

UNITED STATES 12 MONTH OIL

USL

US91288V1035

166

UNITED STATES 12 MONTH NATUR

UNL

US91288X1090

167

VPR BRANDS LP

VPRB

US91831H1068

168

-1X SHORT VIX FUTURES ETF

SVIX

US92891H1014

169

WESTERN MIDSTREAM PARTNERS L

WES

US9586691035

170

Westlake Chemical Partners LP

WLKP US

US9604171036

171

FEDERAL REALTY INVS TRUST

FRT

US3137451015

172

FTAI AVIATION LTD

FTAI

KYG3730V1059

173

FTAI AVIATION LTD 8.25% C PFD

FTAIN

KYG3730V1398

174

FTAI AVIATION LTD 8% B PFD

FTAIO

KYG3730V1216

175

FTAI AVIATION LTD 8.25% A PFD

FTAIP

KYG3730V1133

176

NEW SOURCE ENERGY PARTNE 11% A PFD

NUSPQ

US64881E3071

177

CROSS TIMBERS ROYALTY TRUST

CRT

US22757R1095

178

CYPRESS ENVIRONMENTAL PARTNERS LP

CELP

US2327511075

179

EMERGE ENERGY SVCS LP

EMES

US29102H1086

180

FORESIGHT ENERGY LP

FELP

US34552U1043

181

GREYSTONE SDOF PFD EQUITY LLC

GRSDOF

US39808B2060

182

NEXTERA ENERGY PARTNERS LP

NEP

US65341B1061

183

PERMIAN BASIN ROYALTY TRUST

PBT

US7142361069

184

ProShares Short VIX Short-Term Futures ETF

SVXY

US74347W1302

185

SABINE ROYALTY TRUST

SBR

US7856881021

186

SOUTHCROSS ENERGY PARTNERS L P

SXE

US84130C1009

187

TARGA RES PRTNRS PREF SHARE NGLS V9 PERP A (EP0494633)

NGLS/PA

US87611X2045

188

286 LENOX PARTNERS LLC

TESLU

US90205J1025

189

WESTMORELAND RESOURCE PARTNERS

WMLPQ

US96108P1030

190

2X LONG VIX FUTURES ETF

UVIX

US92891H6062

191

ProShares Ultra Yen

YCL US

US74347W2706

192

TXO PARTNERS LP

TXO

US87313P1030

193

ET 9.25 PERP

ET I PFD

US29273V7047

194

BROOKFIELD INFRASTRUCTUR 5.125%

BIP-A

USG162522670

195

GREYSTONE HOUSING IMPACT INV

GHI

US02364V2060

196

Mach Natural Resources LP

MNR

US55445L1008

197

Breakwave Tanker Shipping ETF

BWET

US03210A2069