请教买美国股票基金的税务问题

nicecat

请问一下，SMSF如果买美国的股票基金什么的金融产品，是不是需要给美国上税然后再上澳洲这边的税？在IB上看了眼，似乎non-us person & entities他们要withhold 30%的us tax，这样再加上澳洲SMSF本身的15%的税，看着怎么这么眼晕呀？哪位知道的或者自己操作过的大侠帮着解惑下，谢谢。

jeff_lawsons

1.        When the SMSF invests in US share and receives US dividend, the SMSF should declare the gross dividend and claim a foreign tax offset for the US tax paid if this tax is a dividend withholding tax. It is not clear why the dividend will be taxed at 30% when it should have been taxed only at 15% as per Article 10 of the treaty with the US.

2.        If the SMSF eventually sells the US share and makes a profit, the SMSF should declare the capital gain calculated under the Australian tax legislation (proceeds less cost, apply the CGT discount if eligible) and claim a foreign tax offset for the tax paid in the US.

nicecat

jeff_lawsons 发表于 2017-3-3 10:30
1.        When the SMSF invests in US share and receives US dividend, the SMSF should declare the gross div ...

终于领会精神了，谢谢了。