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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。 

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2023年1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「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:2024年7月4日)

 

No. 商品名稱 商品代號 ISIN Code
1 BROOKFIELD BUSINESS PARTNERS LP BBU BMG162341090
2 BP MIDSTREAM PARTNERS LP BPY US BMG162491077
3 BROOKFIELD PROPERTY PART BPYPP BMG162491499
4 BROOKFIELD PROPERTY PART 6.375% A2 PFD BPYPO BMG162491564
5 BROOKFIELD PROPERTY PART 5.75% A PFD BPYPN BMG162491648
6 BROOKFIELD PROP PFD LP BPYPM BMG1624R1079
7 BROOKFIELD INFRASTRUCTURE PA BIP BMG162521014
8 BIP 4 1/2 PERP BIP A PFD BMG162521279
9 BIP 5 1/2 PERP BIP B PFD BMG162521436
10 BROOKFIELD INFRASTRUCTUR BIP-B BMG162522756
11 BROOKFIELD RENEWABLE PARTNER BEP BMG162581083
12 BEPUCN 5 1/4 PERP BEP A PFD BMG162582313
13 LAZARD LTD CL A                     LAZ BMG540501027
14 AMERICAN HOTEL INCOME PROPER AHOTF CA0266951064
15 GRANITE REAL ESTATE INVESTME GRP/U US CA3874371147
16 RESTAURANT BRANDS-EXCH UNITS RSTRF CA76090H1038
17 AP ALTERNATIVE ASSETS LP APLVF GB00B15Y0C52
18 CONVERSUS CAPITAL CVSUF GG00B1WR8K11
19 RTW VENTURE FUND LTD RTWFF GG00BKTRRM22
20 AVNER OIL EXPLORATION - LP AVOGF IL0002680119
21 VANTAGE DRILLING INTERNATION VTDRF KYG9325C1050
22 CAPITAL PRODUCT PARTNERS LP CPLP MHY110822068
23 DYNAGAS LNG PARTNERS LP DLNG MHY2188B1083
24 Hoegh LNG Partners LP                                                                                HMLP MHY3262R1009
25 UNITED HAMPSHIRE US REIT UNHRF SGXC39411175
26 PRIME US REIT KBSUF SGXC75818630
27 ALLIANCE RESOURCE PARTNERS ARLP US01877R1086
28 ALLIANCEBERNSTEIN HOLDING LP AB US01881G1067
29 AMERICA FIRST MULTIFAMILY IN ATAX US02364V2060
30 AMITY LPX FD I LP LTD TDSPZ US03159Q1058
31 ATLAS ENERGY GROUP LLC ATLS US04929Q1022
32 AZTEC LAND & CATTLE LTD AZLCZ US0548071028
33 BP MIDSTREAM PARTNERS LP BPMP US0556EL1098
34 BEAVER COAL LTD BVERS US0747991075
35 BELPOINTE PREP LLC OZ US0806941029
36 BITWISE 10 CRYPTO INDEX FUND BITW US0917491013
37 BLACK STONE MINERALS LP BSM US09225M1018
38 BLUEKNIGHT ENERGY PARTNERS L                                                                         BKEP US09625U1097
39 BLUEKNIGHT ENERGY PARTNE 11% A PFD BKEPP US09625U2087
40 BREITBURN ENERGY PARTNER 8.25% A PFD BBPPQ US1067761155
41 CSI COMPRESSCO LP CCLP US12637A1034
42 CVR PARTNERS LP UAN US1266332055
43 CALUMET SPECIALTY PRODUCTS CLMT US1314761032
44 CEDAR FAIR LP FUN US1501851067
45 CENTRAL ENERGY PARTNERS LP ENGY US1534231089
46 CHENIERE ENERGY PARTNERS LP         CQP US16411Q1013
47 CHESAPEAKE GRANITE WASH TRUS CHKR US1651851099
48 CHESTNUT STREET EXCHANGE CHNTX US1666681036
49 SISECAM RESOURCES LP SIRE US1724641097
50 COMPASS DIVERSIFIED HOLDINGS CODI US20451Q1040
51 COMPASS DIVERSIF HOLDING 7.25% A PFD CODI/PA US20451Q2030
52 COMPASS DIVERSIF HOLDING 7.875% B PFD CODI/PB US20451Q3020
53 COMPASS DIVERSIF HOLDING 7.875% C PFD CODI/PC US20451Q4010
54 CONVXTY SHS DAILY 1.5X SP FU SPKY US21258A1025
55 CONVXTY SHS 1X SPIKES FUTUR SPKX US21258A2015
56 CONWEST PARTNERSHIP LP-UNITS CWPS US2128491030
57 CRESTWOOD EQUITY PARTNERS LP CEQP US2263442087
58 CROSSAMERICA PARTNERS LP CAPL US22758A1051
59 DCP MIDSTREAM LP DCP US23311P1003
60 DCP MIDSTREAM LP DCP-B US23311P2092
61 DCP MIDSTREAM LP 7.95% C PFD DCP/PC US23311P3082
62 DELEK LOGISTICS PARTNERS LP DKL US24664T1034
63 DIVALL INSURED INC PPTYS 02 DIVVZ US25501P2048
64 DORCHESTER MINERALS LP DMLP US25820R1059
65 DYNAMIC SHORT SHORT WEIX US26800L1008
66 ECA MARCELLUS TRUST I ECTM US26827L1098
67 BREAKWAVE DRY BULK SHIPPING BDRY US03210A1079
68 1847 HOLDINGS LLC EFSH US28252B8871
69 EMPIRE STATE REALTY OP LP-ES ESBA US2921021000
70 EMPIRE STATE REALTY OP-S60 OGCP US2921022099
71 Empire State Realty OP L.P                                                                           FISK US2921023089
72 ENERGY TRANSFER LP ET US29273V1008
73 ENERGY TRANSFER LP 7.375% C PFD ET/PC US29273V4077
74 ENERGY TRANSFER LP ET-D US29273V5066
75 ENERGY TRANSFER LP 7.6% E PFD ET/PE US29273V6056
76 ENTERPRISE PRODS PARTNERS LP EPD US2937921078
77 ENVIVA INC EVA US29415B1035
78 FFP PARTNERS  -LP-CL A XXFPL US30242M1062
79 FERRELLGAS PARTNERS-LP FGPR US3152932097
80 FERRELLGAS PARTNERS LP-B FGPRB US3152933087
81 GATEWAY GARAGE PARTNERS LLC GWYGU US36761Q1058
82 GENESIS ENERGY L.P. GEL US3719271047
83 GLOBAL PARTNERS LP GLP US37946R1095
84 GLOBAL PARTNERS LP 9.75% A PFD GLP/PA US37946R2085
85 GLOBAL PARTNERS LP 9.5% B PFD GLP/PB US37946R3075
86 GLOBAL INDEMNITY GROUP LLC-A GBLI US37959R1032
87 GOULD INVESTORS LP GDVTZ US38349K1051
88 GREAT PLAINS ETHANOL LLC-A GPEOU US39116T1051
89 GREEN PLAINS PARTNERS LP GPP US3932211069
90 GYRODYNE LLC GYRO US4038291047
91 HAWAIIAN MACADAMIA NUT ORCHA NNUTU US41988L2025
92 HESS MIDSTREAM LP - CLASS A HESM US4281031058
93 HOLLY ENERGY PARTNERS LP HEP US4357631070
94 ICAHN ENTERPRISES LP IEP US4511001012
95 INVESCO DB COMMODITY INDEX T DBC US46138B1035
96 INVESCO DB G10 CURRENCY HARV DBV US46139B1026
97 INVESCO DB AGRICULTURE FUND DBA US46140H1068
98 INVESCO DB SILVER FUND DBS US46140H2058
99 INVESCO DB ENERGY FUND DBE US46140H3049
100 INVESCO DB OIL FUND DBO US46140H4039
101 INVESCO DB PRECIOUS METALS F DBP US46140H5028
102 INVESCO DB GOLD FUND DGL US46140H6018
103 INVESCO DB BASE METALS FUND DBB US46140H7008
104 INVESCO DB US DOLLAR INDEX B UDN US46141D1046
105 INVESCO DB US DOLLAR INDEX B UUP US46141D2036
106 ISHARES S&P GSCI COMMODITY I GSG US46428R1077
107 LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A LMRKP US51508J2078
108 LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% LMRKO US51508J3068
109 LINK ENERGY LLC LNKE US5357631069
110 MPLX LP MPLX US55336V1008
111 MPLX LP 6.5% A PFD MPLXP US55336V3087
112 MACQUARIE INFRASTRUCTURE HOL MIC US55608B1052
113 Martin Midstream Partners LP MMLP US US5733311055
114 METAURUS US EQUITY CUMULATIV IDIV US59140L1008
115 MYRA PARK INVESTORS LP MYRA US6289871096
116 NGL ENERGY PARTNERS LP NGL US62913M1071
117 NGL ENERGY PARTNERS LP NGL-B US62913M2061
118 NGL ENERGY PARTNERS LP 9.625% C PFD NGL/PC US62913M3051
119 NATURAL RESOURCE PARTNERS LP NRP US63900P6088
120 NEW ENGLAND REALTY ASSOC-LP NEN US6442061049
121 NEW SOURCE ENERGY PARTNERS L NSLPQ US64881E1091
122 NUSTAR ENERGY LP NS US67058H1023
123 NSUS 8.5 PER NS_PA        US67058H2013  
124 NUSTAR ENERGY LP 9.12643% B PFD NS/PB US67058H3003
125 OAKTREE CAPITAL GRP LLC 6.625% A PFD OAK/PA US6740013007
126 OAKTREE CAPITAL GRP LLC OAK-B US6740014096
127 OASIS MIDSTREAM PARTNERS LP OMP US67420T2069
128 PBF LOGISTIC PBFX         US69318Q1040  
129 PLM EQUIPMENT GROWTH FD III GFWQZ US69341H1059
130 PHILLIPS 66 PARTNERS LP PSXP US7185492078
131 PLAINS ALL AMER PIPELINE LP PAA US7265031051
132 ProShares VIX Mid-Term Futures VIXM US US74347W3381
133 PROSHARES ULTRA SILVER AGQ US74347W3530
134 PROSHARES ULTRASHORT GOLD GLL US74347W3951
135 ProShares UltraShort Australia CROC US US74347W4603
136 PROSHARES ULTRASHORT YEN YCS US74347W5691
137 UGL          UGL          US74347W6012  
138 PROSHARES SHORT EURO ETF EUFX US74347W7424
139 PROSHARES ULTRA EURO ULE US74347W8745
140 PROSHARES ULTRASHORT EURO EUO US74347W8828
141 PROSHARES   UltraShort Bloomberg Crude Oil SCO          US74347Y7976  
142 PROSHARES ULTRASHORT BLOOMBE KOLD US74347Y8131
143 PROSHARES UL UVXY         US74347Y7711
144 PROSHARES ULTRASHORT SILVER ZSL US74347Y8479
145 PROSHARES VIX SHORT-TERM FUT VIXY US74347Y7893
146 PROSHARES ULTRA BLOOMBERG NA BOIL US74347Y7638
147 PROSHARES Ultra Bloomberg Crude Oil   UCO          US74347Y8883  
148 SANDRIDGE MISSISSIPPIAN TRUS SDTTU US80007T1016
149 SHELL MIDSTR SHLX         US8226341019  
150 SPRAGUE RESOURCES LP SRLP US8493431089
151 STEEL PARTNERS HOLDINGS LP SPLP US85814R1077
152 STEEL PARTNERS HLDS LP SPLP-A US85814R2067
153 Stonemor Partners L P                                                                                STON US86184W1062
154 SUBURBAN PROPANE PARTNERS LP SPH US8644821048
155 SUMMIT MIDST SMLP         US8661424098  
156 SUNOCO LP SUN US86765K1097
157 TEUCRIUM CORN FUND CORN US88166A1025
158 TEUCRIUM SUGAR FUND CANE US88166A4094
159 TEUCRIUM COMMODITY TRUST WHEAT FUND WEAT US88166A5083
160 TEUCRIUM SOYBEAN FUND               SOYB US88166A6073
161 TEUCRIUM AGRICULTURAL FUND TAGS US88166A7063
162 HASHDEX BITCOIN FUTURES ETF DEFI US88166A8053
163 USA COMPRESSION PARTNERS LP USAC US90290N1090
164 USD PARTNERS LP USDP US9033181036
165 UNITED STATE Brent Oil BNO          US91167Q1004  
166 UNITED STATES COMMODITY INDE USCI US9117171069
167 UNITED STATES COPPER INDEX CPER US9117181043
168 UNITED STATES GAS FUND LP UGA US91201T1025
169 US NATURAL GAS FUND LP UNG US9123184098
170 UNITED STATES OIL FUND LP USO US91232N2071
171 UNITED STATES 12 MONTH OIL USL US91288V1035
172 UNITED STATES 12 MONTH NATUR UNL US91288X1090
173 VPR BRANDS LP VPRB US91831H1068
174 -1X SHORT VIX FUTURES ETF SVIX US92891H1014
175 WESTERN MIDSTREAM PARTNERS L WES US9586691035
176 Westlake Chemical Partners LP WLKP US US9604171036
177 BROOKFIELD RENEWABLE PARTNERS LP 5.25% BEP_PA       USG162522670
178 FEDERAL REALTY INVS TRUST FRT US3137451015
179 FTAI AVIATION LTD FTAI KYG3730V1059
180 FTAI AVIATION LTD 8.25% C PFD FTAIN KYG3730V1398
181 FTAI AVIATION LTD 8% B PFD FTAIO KYG3730V1216
182 FTAI AVIATION LTD 8.25% A PFD FTAIP KYG3730V1133
183 NEW SOURCE ENERGY PARTNE 11% A PFD NUSPQ US64881E3071
184 CROSS TIMBERS ROYALTY TRUST CRT US22757R1095
185 CYPRESS ENVIRONMENTAL PARTNERS LP CELP US2327511075
186 EMERGE ENERGY SVCS LP EMES US29102H1086
187 FORESIGHT ENERGY LP FELP US34552U1043
188 GREYSTONE SDOF PFD EQUITY LLC GRSDOF US39808B2060
189 NEXTERA ENERGY PARTNERS LP NEP US65341B1061
190 PERMIAN BASIN ROYALTY TRUST PBT US7142361069
191 ProShares Short VIX Short-Term Futures ETF SVXY         US74347W1302
192 SABINE ROYALTY TRUST SBR US7856881021
193 SOUTHCROSS ENERGY PARTNERS L P SXE US84130C1009
194 TARGA RES PRTNRS PREF SHARE NGLS V9 PERP A (EP0494633) NGLS/PA US87611X2045
195 286 LENOX PARTNERS LLC  TESLU US90205J1025
196 WESTMORELAND RESOURCE PARTNERS WMLPQ US96108P1030
197 2X LONG VIX FUTURES ETF UVIX US92891H5072
198 ProShares Ultra Yen YCL US US74347W2706
199 TXO PARTNERS LP TXO US87313P1030
200 ET 9.25 PERP ET I PFD US29273V7047
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