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six_irs_section_1446f_tradingsymbol by Six Group

Name: six_irs_section_1446f_tradingsymbol
Brand: Six Group
SKU: SIX-00102
Price: 9999.99 USD
Availability: InStock

Category: altdata , financials , government , main_tax_category ,

Product Type: government

Region: APAC , Brazil , Canada , China , Europe , Global , Korea , Middle East , North America , South America , US ,

Industry: Consumer Discretionary , Consumer Staples , Energy , Financials , Health Care , Industrials , Information Technology , Materials , Real Estate , Telecommunication Services , Utilities ,

Asset Classes: ADRs , Equity , ETFs , Fixed Income , Futures , FX , Options ,

Data Frequency: day

Quantity must be 1 or more

Dataset Name: six_irs_section_1446f_tradingsymbol

Group: government
Vendor: Six Group
Data Starts at: 2022-06-05 00:00:00
Symbol Set: tradingsymbol
Asset Class: Equity, ADRs, ETFs,Fixed Income,Options,FX,Futures
Data Update Time(s): EOD daily
Data Update Frequency: day

Six Group Tax IRS Section 1446(f) for partnerships

On 30 November 2020, the Department of the Treasury and the Internal Revenue Service ("IRS") published final regulations under Section 1446(f) relating to withholding obligations for certain dispositions by foreign partners of interests in partnerships.

The regulation will enter into force on 1 January 2023.

According to this new regulation, brokers and/or withholding agents, as well as qualified intermediaries ("QIs"), are obliged to withhold a tax of 10% on the disposition on behalf of a foreign partner of interest in a publicly traded partnership ("PTP").

In principle, the sale of interests in PTPs by non-US persons is taxed at 10% of the realized amount. This applies to all PTPs that are engaged in a US trade or business, meaning that are commercially active in the US and thus generating effectively connected income ("ECI").

Data Contained in this Dataset

Column	Type	Description
_seq	uint	Internal sequence number used to keep data rows in order
timestamp	string	Timestamp of the Data - America/New York Time.
muts	uint64	Microseconds Unix Timestamp. An integer representation of a timestamp with microsecond precision that can be compared directly to other timestamps. (underlying field is nc_publish_date_actual)
symbol	string	Trading Symbol or Ticker
Valor	int	Valor ID
Instrument_ShortName	string	Short name for instrument
Institution_Name	string	Name of institution
Instrument_Type	string	Type of instrument
Instrument_Type_desc	string	Description of type of instrument
Instrument_Status	string	Status of instrument
ISIN	string	International Securities Identification Number. An international code which identifies a securities issue
Reportability	string
PTP_Classification	string
PTP_Applicability	string

Important Dataset Notes

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