k****t
发帖数: 12697 | 1 FILING 1040.
一般外国股票的DIVIDEND 要是外国扣了税可以用FORM 1116 拿回来(至少部分).
但1116 INSTRUCTIONS 里有这条:
Foreign Taxes Not Eligible for a Credit:
8. Taxes paid or accrued to a foreign country in connection with the
purchase or sale of oil or gas extracted in that country if you do not have
an economic interest in the oil or gas, and the purchase price or sales
price is different from the fair market value of the oil or gas at the time
of the purchase or sale.
偶有加拿大的PVX (Provident Energy Ltd. Ordinary),DIVIDEND 加拿大扣了15% 税.
这PVX 是不是属于上面的8? | x****u
发帖数: 473 | 2 from my point of view, the above rule is for real oil or gas purchase or
sales transaction related sales tax, etc. it's not suitable to you if you
only purchase ownership interest from an oil or gas company. I think you can
claim the foreign tax credit on the tax paid on dividend you received. | k****t
发帖数: 12697 | 3 Thank you. I agree.
can
【在 x****u 的大作中提到】
: from my point of view, the above rule is for real oil or gas purchase or
: sales transaction related sales tax, etc. it's not suitable to you if you
: only purchase ownership interest from an oil or gas company. I think you can
: claim the foreign tax credit on the tax paid on dividend you received.
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