Chi è soggetto alla ritenuta alla fonte sull'equivalente dei dividendi?

Dividend equivalent withholding tax may apply to qualifying positions held by non-U.S. taxpayers. It does not generally apply to U.S. taxpayers. For this purpose, non-U.S. taxpayer status is generally documented through the relevant IRS Form W-8. This may apply to different account types, including individual, joint, organization and trust accounts. The tax is generally relevant to certain derivative or synthetic positions that reference U.S. equities or U.S.-source dividends. Whether a position is subject to dividend equivalent withholding depends on the instrument, account classification, tax documentation and applicable U.S. tax rules. Clients should consult a qualified tax adviser if they are unsure how these rules apply to their specific situation.

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