Obbligazioni in dollari Keep Calm And Invest Preferred Shares Usa
Maxwhite
Bondonly
Grazie Peco, gentile come sempre. Quindi, se hanno applicato il 21%, secondo quanto dici, mi è andata pure bene.....ir.energytransfer :
Si prega di notare che il 100 percento di Energy Transfer Operating, le distribuzioni di master limited partnership (comprese le distribuzioni su Serie C, D, E, preffered) agli investitori stranieri sono attribuibili a reddito che è effettivamente connesso con un commercio o un'attività negli Stati Uniti. Di conseguenza, tutte le distribuzioni di Energy Transfer Operating, LP agli investitori stranieri sono soggette a ritenuta fiscale federale all'aliquota fiscale effettiva più elevata applicabile ( 37% ). Gli intestatari, e non Energy Transfer Operating, LP, sono trattati come sostituti d'imposta responsabili della ritenuta alla fonte delle distribuzioni da essi ricevute per conto di investitori stranieri.
Preferred Equity | Energy Transfer
The Investor Relations website contains information about Energy Transfer's business for stockholders, potential investors, and financial analysts.ir.energytransfer.com
Come leggi in questo avviso di ETP l'emittente paga la distribuzione e basta, poi è l'intermediario presso cui si ha il dossier che decide come trattarla fiscalmente anche per quanto riguardo la trattenuta alla fonte. Come sostituto d’imposta l’intermediario può interpretare la legge in modo più o meno favorevole all’investitore.
Withholding Tax on Foreign Partners' Share of Effectively Connected Income – IRC Section 1446
A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the effectively connected taxable income that is allocable to its foreign partners. In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. The tax rate for such withholding varies depending on whether the foreign partner is a corporation, in which case the rate is the highest rate of tax specified in IRC 11(b). In case of foreign partners that are not corporations, the rate is the highest rate of tax specified in IRC 1. Note: Currently, the withholding tax rate for effectively connected income allocable to non-corporate foreign partners is 37%, and 21% for corporate foreign partners.
P.S. copia incolla di vecchi post
Ma allora perchè l'ultimo dividendo del 15/08 è stato pagato con doppia tassazione normale (15+26%). Scelgono dividendo
per dividendo che tassazione applicare ? So perfettamente che nessuno mi può rispondere ma almeno la domanda è lecita.
Peco
Forumer storico
Credo dipenda dalla banca depositaria che detiene il titolo.
Il seguente paragrafo è generalmente presente in tutti i prospetti delle azioni privilegiate emesse da società MLP :
“Il trattamento fiscale delle nostre Preferred Unit è incerto. Pertanto, Latham & Watkins LLP ( studio legale specializzato ) non è in grado di esprimere un'opinione sul trattamento fiscale delle unità privilegiate”
Non mi risulta che l'IRS si sia mai espressa a riguardo.
Se uno studio legale specializzato non è in grado di dare una risposta esaustiva è abbastanza normale che le banche depositarie si muovano in ordine sparso.
Fabrib
Forumer storico
Rye, NY – November 17, 2021 – The Board of Trustees of The Gabelli Utility Trust (NYSE:GUT) (the “Fund”) authorized the redemption of all outstanding 5.625% Series A Cumulative Preferred Shares (the “Series A Preferred Shares’). The redemption date will be announced at a later date. The redemption price is $25.00 per Series A Preferred Share, plus an amount equal to any accumulated and unpaid dividends to the redemption date.
NoWay
It's time to play the game
Logan Ridge Finance Corporation Receives “BBB-” Investment Grade Rating from Egan-Jones and Announces Private Placement of $50 Million 5.25% Senior Unsecured Notes Due 2026 - Logan Ridge Finance Corporation
The Investor Relations website contains information about Logan Ridge Finance Corporation's business for stockholders, potential investors, and financial analysts.
Whitedog
Forumer attivo
Grazie, son proprio diventato pigro, come con i tg, guardo i titoli e cambio canale.Logan Ridge Finance Corporation Receives “BBB-” Investment Grade Rating from Egan-Jones and Announces Private Placement of $50 Million 5.25% Senior Unsecured Notes Due 2026 - Logan Ridge Finance Corporation
The Investor Relations website contains information about Logan Ridge Finance Corporation's business for stockholders, potential investors, and financial analysts.www.loganridgefinance.com
Peco
Forumer storico
I baby Bond sono obbligazioni (senior / subordinate) e come tali devono essere trattate
Fabrib
Forumer storico
B. Riley Financial Announces Offering of $150 Million Senior Notes Due 2026
LOS ANGELES, Nov. 29, 2021 /PRNewswire/ -- B. Riley Financial, Inc. (NASDAQ: RILY) ("B. Riley Financial" or "the Company"), a diversified provider of business advisory and financial services, today announced it has commenced an underwritten registered public offering of $150 million aggregate principal amount of Senior Notes due 2026 (the "Notes"), subject to market and certain other conditions. The Company expects to grant the underwriters a 30-day option to purchase additional Notes in connection with the offering.
B. Riley Financial and this issuance of Notes each received a BBB+ rating from Egan-Jones Ratings Company, an independent, unaffiliated rating agency.
The Company intends to use the net proceeds from the offering for general corporate purposes, including funding future acquisitions and investments, repaying and/or refinancing indebtedness (which may, at the Company's option, include redeeming all or a portion of its existing 6.75% Senior Notes due 2024), making loans and/or providing guaranty or backstop commitments to its clients in the ordinary course of business, making capital expenditures and funding working capital.
In connection with the offering, the Company has applied to list the Notes on the Nasdaq Global Market under the ticker symbol "RILYG."
LOS ANGELES, Nov. 29, 2021 /PRNewswire/ -- B. Riley Financial, Inc. (NASDAQ: RILY) ("B. Riley Financial" or "the Company"), a diversified provider of business advisory and financial services, today announced it has commenced an underwritten registered public offering of $150 million aggregate principal amount of Senior Notes due 2026 (the "Notes"), subject to market and certain other conditions. The Company expects to grant the underwriters a 30-day option to purchase additional Notes in connection with the offering.
B. Riley Financial and this issuance of Notes each received a BBB+ rating from Egan-Jones Ratings Company, an independent, unaffiliated rating agency.
The Company intends to use the net proceeds from the offering for general corporate purposes, including funding future acquisitions and investments, repaying and/or refinancing indebtedness (which may, at the Company's option, include redeeming all or a portion of its existing 6.75% Senior Notes due 2024), making loans and/or providing guaranty or backstop commitments to its clients in the ordinary course of business, making capital expenditures and funding working capital.
In connection with the offering, the Company has applied to list the Notes on the Nasdaq Global Market under the ticker symbol "RILYG."
