在其作为美国的角色中.S. tax withholding agent, 直接转矩 provides users with access to the U.S. 预扣税服务.
直接转矩 notifies 参与者 of taxable events on their securities held at the depository and informs 参与者 of the “election window” during which they must send withholding rate instructions to the depository. The election window generally extends from one day after the record date (“record date +1”) to one day before the payable date (“payable date -1”). Record date is the date established by the security issuer that determines which shareholders are entitled to dividend payments.
直接转矩通常支付股息, 感兴趣, or other distributions to 参与者 on the payable date, net of appropriate withholding tax in accordance with 参与者’ instructions.
直接转矩 follows the escrow procedure for distributions subject to Section 302 of the Internal Revenue Code.
作为服务的一部分, 直接转矩 prepares settlement 状态ments that reflect the gross distribution amounts and tax amounts withheld at each designated rate. 另外, 直接转矩 remits the withheld tax to the IRS on a timely basis to prepare and deliver year-end 1042-S tax forms to 参与者.
请注意: The information contained 在这里in regarding the 直接转矩 U.S. Tax Withholding Service is not tax advice and is not intended to be a substitute for obtaining tax advice from an appropriate professional adviser. You should consult your own tax advisor regarding the applicability of any federal, 状态, 本地及非英国.S.税法.