미국 주식에 투자하고 계신 분들은 최근 언론을 통해 보도된 PTP(Publicly Traded Partnership)에 관심이 많으실 텐데요, 관련한 내용들을 저도 한번 찾아봤습니다.
먼저 결론적으로 말씀드리면 2023년 1월 1일부터 미국에 거주하지 않는 외국인 또는 외국 법인은 미국 증시 상장 종목 중 PTP에 포함되는 종목을 매도 시, 매도 대금의 10%(양도 차익의 10%가 아님)를 미국 현지에서 원천 징수한다고 합니다.
미연방 국세청(IRS) 홈페이지의 간행물 515 (Publication 515)에서 해당 내용을 찾아볼 수 있었는데요, 정작 PTP에 해당되는 종목 리스트는 IRS 홈페이지에서 찾을 수 없었습니다.
Section 1446(f) generally requires that if any portion of a gain on any disposition of an interest in a partnership would be treated under section 864(c) (8) as effectively connected gain, the transferee purchasing an interest in such a partnership from a non-U.S. transferor must withhold a tax equal to 10% of the amount realized on the disposition unless an exception to withholding applies.
삼성증권 홈페이지에서도 관련한 공지가 어제(11월 22일) 올라왔고 PTP에 해당하는 종목 리스트(총 96개)를 게시하였습니다.
https://www.samsungpop.com/?MENU_CODE=M1231757755500&M
삼성증권 홈페이지
www.samsungpop.com
그런데 싱가포르의 Tiger Broker에 올라온 PTP 종목 리스트와 삼성증권에서 게재한 리스트는 다소 차이가 있습니다. (참고로 Tiger Broker은 11월 1일 기준임)
https://www.tigerbrokers.com.sg/PTP-list
The list of US PTP securities 美国PTP证券列表
* This list is for reference only and is not an exhaustive list of all PTP securities that are in scope for Section 1446(f). It may be subjected to changes from time to time without prior notice. Tiger Brokers assume no responsibility for the timeliness, a
www.tigerbrokers.com.sg
한 예로 대표적인 원자재 관련 ETF인 DBC (INVESCO DB COMMODITY INDEX TRACKING FUND)의 경우 삼성증권 홈페이지에 게재된 PTP 목록에는 없으나 Tiger Broker에는 포함되어 있습니다.
IRS에 따르면 PTP에 포함되는 종목들은 예고 없이 변경될 수 있다고 하는데, 그런 이유로 서로 원천 징수 목록이 다른 건지 아니면 싱가포르와 한국 간에 어떤 차이가 있는지는 알 수 없었습니다.
어쨌든 PTP에 포함된 ETF들에서 알 수 있듯이, 미국은 앞으로 금, 은을 포함한 원자재, 외환, 빅스 지수와 관련된 상품을 거래하는 외국인에 대해 2023년부터 강력한 과세를 할 것으로 보이며, 우리나라의 서학 개미 분들도 이 점을 유의해서 올해(2022년) 안에 이들 ETF를 정리할지 결정해야 할 것으로 보입니다.
아래의 리스트는 싱가포르의 증권 트레이딩 플랫폼 Tiger Broker에서 공개한 PTP 포함 종목 리스트입니다.
(중요) 아래의 리스트는 예고없이 변경될 수 있는 점 참고하시기 바랍니다.
|
Ticker
|
ISIN
|
NAME
|
|
AB
|
US01881G1067
|
ALLIANCEBERNSTEIN HLDG LP UNIT
|
|
AGQ
|
US74347W3530
|
PROSHARES TR II ULTRA SILVER NEW
|
|
AHOTF
|
CA0266951064
|
***AMERICAN HOTEL INCOME PROP REIT LP UNITS
|
|
AM
|
US03676B1026
|
Antero Midstream Corp
|
|
AMJ
|
US46625H3654
|
JPMORGAN ALERIAN MLP ETN
|
|
AMLP
|
US00162Q4525
|
ALERIAN MLP ETF
|
|
AMZA
|
US26923G7723
|
INFRACAP MLP ETF
|
|
ARLP
|
US01877R1086
|
ALLIANCE RESOURCE PARTNERS LP
|
|
ATAX
|
US02364V2060
|
AMERICA FIRST MULTIFAMILY IN
|
|
BBU
|
BMG162341090
|
BROOKFIELD BUSINESS PARTNERS LP
|
|
BDRY
|
US26923H2004
|
ETF MANAGERS GROUP COMMODITY TR I
|
|
BEP
|
BMG162581083
|
BROOKFIELD RENEWABLE PARTNERS L.P.
|
|
BIP
|
BMG162521014
|
BROOKFIELD INFRASTRUCTURE PARTNERS
|
|
BKEPP
|
US09625U2087
|
BLUEKNIGHT ENERGY PARTNERS L P L L C SERIES A PREFERRED UNITS
|
|
BNO
|
US91167Q1004
|
UNITED STATES BRENT OIL FUND LP
|
|
BOIL
|
US74347Y8701
|
PROSHARES TR II ULTA BLOOMBERG NAT
|
|
BPYPO
|
BMG162491564
|
***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD
|
|
BPYPP
|
BMG162491499
|
***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD
|
|
BSM
|
US09225M1018
|
BLACK STONE MINERALS LP COM UNIT
|
|
CANE
|
US88166A4094
|
TEUCRIUM SUGAR FUND
|
|
CAPL
|
US22758A1051
|
CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS
|
|
CCLP
|
US12637A1034
|
CSI COMPRESSCO LP COM UNIT
|
|
CEQP
|
US2263442087
|
CRESTWOOD EQUITY PARTNERS LP UNIT
|
|
CEQP-
|
US2263443077
|
CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LTD PARTNER INTERE
|
|
CHKR
|
US1651851099
|
CHESAPEAKE GRANITE WASH TRUST
|
|
CLMT
|
US1314761032
|
CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT
|
|
CORN
|
US88166A1025
|
TEUCRIUM CORN FUND
|
|
CPER
|
US9117181043
|
UNITED STATES COPPER INDEX FD ETF
|
|
CPLP
|
MHY110822068
|
CAPITAL PRODUCT PARTNERS LP (1)
|
|
CQP
|
US16411Q1013
|
CHENIERE ENERGY PARTNERS LP
|
|
CWPS
|
US2128491030
|
CONWEST PARTNERSHIP PART UNITS
|
|
DBA
|
US46140H1068
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND
|
|
DBB
|
US46140H7008
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND
|
|
DBC
|
US46138B1035
|
INVESCO DB COMMODITY INDEX TRACKING FD UNIT
|
|
DBE
|
US46140H3049
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND
|
|
DBO
|
US46140H4039
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND
|
|
DBP
|
US46140H5028
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND
|
|
DBS
|
US46140H2058
|
INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND
|
|
DBV
|
US46139B1026
|
INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND
|
|
DCP
|
US23311P1003
|
DCP MIDSTREAM, LP
|
|
DCP-B
|
US23311P2092
|
DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS
|
|
DCP-C
|
US23311P3082
|
DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS
|
|
DGL
|
US46140H6018
|
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND
|
|
DKL
|
US24664T1034
|
DELEK LOGISTICS PARTNERS LP
|
|
DLNG
|
MHY2188B1083
|
DYNAGAS LNG PARTNERS LP (1)
|
|
DMLP
|
US25820R1059
|
DORCHESTER MINERALS LP COM UNITS
|
|
ECTM
|
US26827L1098
|
ECA MARCELLUS TRUST I
|
|
ENFR
|
US00162Q6769
|
ALPS ALERIAN ENERGY INFRASTRUCTURE ETF
|
|
ENGY
|
US1534231089
|
CENTRAL ENERGY PARTNERS LP
|
|
EPD
|
US2937921078
|
ENTERPRISE PRODS PARTNERS LP COM
|
|
ESBA
|
US2921021000
|
EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
|
|
ET
|
US29273V1008
|
ENERGY TRANSFER, L.P.
|
|
ET-C
|
US29273V4077
|
ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT
|
|
ET-D
|
US29273V5066
|
ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
|
|
ET-E
|
US29273V6056
|
ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
|
|
EUO
|
US74347W8828
|
PROSHARES ULTRASHORT EURO
|
|
FGPR
|
US3152932097
|
FERRELLGAS PARTNERS, L.P.
|
|
FGPRB
|
US3152933087
|
UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B
|
|
FISK
|
US2921023089
|
EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH
|
|
FRT
|
US3137451015
|
Federal Realty Investment Trust
|
|
FTAI
|
US34960P1012
|
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC
|
|
FTAI-A
|
US34960P2002
|
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS
|
|
FTAI-B
|
US34960P3091
|
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS
|
|
FTAI-C
|
US34960P4081
|
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV
|
|
FUN
|
US1501851067
|
CEDAR FAIR L.P. DEPOSITARY UNIT
|
|
GBLI
|
US37959R1032
|
GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK
|
|
GEL
|
US3719271047
|
GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT
|
|
GLL
|
US74347W3951
|
PROSHARES TRUST
|
|
GLOP
|
MHY2687W1084
|
GASLOG PARTNERS LP (1)
|
|
GLP
|
US37946R1095
|
GLOBAL PARTNERS LP COM UNIT REPSTG
|
|
GLP-A
|
US37946R2085
|
GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS
|
|
GLP-B
|
US37946R3075
|
GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS
|
|
GPP
|
US3932211069
|
GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
|
|
GSG
|
US46428R1077
|
ISHARES S&P GSCI COMMODITY-INDEXED
|
|
GYRO
|
US4038291047
|
GYRODYNE LLC COM
|
|
HEP
|
US4357631070
|
HOLLY ENERGY PARTNERS LP COM UNIT
|
|
HESM
|
US4281031058
|
HESS MIDSTREAM LP (1)
|
|
IDIV
|
US59140L1008
|
METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIV FUND SERIES 2027 SHARES
|
|
IEP
|
US4511001012
|
ICAHN ENTERPRISES, L.P.
|
|
KOLD
|
US74347Y8131
|
PROSHARES TR II ULTRASHORT
|
|
KOLD
|
US74347Y8131
|
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
|
|
LAZ
|
BMG540501027
|
LAZARD LTD CL A
|
|
LMRKN
|
US51508J4058
|
LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S
|
|
LMRKO
|
US51508J3068
|
LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90%
|
|
LMRKP
|
US51508J2078
|
LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A
|
|
MLPA
|
US37954Y3430
|
GLOBAL X MLP ETF
|
|
MLPX
|
US37954Y2937
|
GLOBAL X MLP & ENERGY INFRASTRUCTURE ETF
|
|
MMLP
|
US5733311055
|
MARTIN MIDSTREAM PARTNERS L P
|
|
MMP
|
US5590801065
|
MAGELLAN MIDSTREAM PARTNERS LP COM
|
|
MPLX
|
US55336V1008
|
MPLX LP
|
|
NEN
|
US6442061049
|
NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT
|
|
NEP
|
US65341B1061
|
Nextera Energy Partners LP
|
|
NGL
|
US62913M1071
|
NGL ENERGY PARTNERS LP
|
|
NGL-B
|
US62913M2061
|
NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
|
|
NGL-C
|
US62913M3051
|
NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
|
|
NRP
|
US63900P6088
|
NATURAL RESOURCE PARTNERS LP COM
|
|
NS
|
US67058H1023
|
NUSTAR ENERGY LP
|
|
NS-A
|
US67058H2013
|
NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT
|
|
NS-B
|
US67058H3003
|
NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
|
|
NS-C
|
US67058H4092
|
NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
|
|
NSLPQ
|
US64881E1091
|
NEW SOURCE ENERGY PARTNERS L P COM UNIT REP LIMITED PARTNERSHIP INT
|
|
NUSPQ
|
US64881E3071
|
NEW SOURCE ENERGY PARTNERS L P 11.00% SER A CMLTV CNVRTBL PFD UNITS
|
|
OAK-A
|
US6740013007
|
OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS
|
|
OAK-B
|
US6740014096
|
OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS
|
|
OGCP
|
US2921022099
|
EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
|
|
PAA
|
US7265031051
|
PLAINS ALL AMERN PIPELINE LP
|
|
PAGP
|
US72651A2078
|
Plains GP Holdings LP
|
|
PBFX
|
US69318Q1040
|
PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT
|
|
RSTRF
|
CA76090H1038
|
***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT
|
|
SCO
|
US74347Y7976
|
PROSHARES TR II ULTRASHORT
|
|
SDTTU
|
US80007T1016
|
SANDRIDGE MISSISSIPPIAN TR I UNIT
|
|
SHLX
|
US8226341019
|
SHELL MIDSTREAM PARTNERS LP UNIT
|
|
SIRE
|
US1724641097
|
SISECAM RESOURCES LP
|
|
SIRE
|
US1724641097
|
SISECAM RESOURCES LP
|
|
SMLP
|
US8661424098
|
SUMMIT MIDSTREAM PARTNERS LP UNIT
|
|
SNMP
|
US30053M1045
|
EVOLVE TRANSITION INFRASTRUC
|
|
SNMP
|
US30053M1045
|
SANCHEZ MIDSTREAM PARTNERS LP
|
|
SOYB
|
US88166A6073
|
TEUCRIUM SOYBEAN FUND
|
|
SPH
|
US8644821048
|
SUBURBAN PROPANE PARTNERS LP
|
|
SPLP
|
US85814R1077
|
STEEL PARTNERS HOLDINGS LP
|
|
SPLP-A
|
US85814R2067
|
STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS
|
|
SRLP
|
US8493431089
|
SPRAGUE RESOURCES LP
|
|
SUN
|
US86765K1097
|
SUNOCO LP COM UNIT REPSTG LTD
|
|
SVXY
|
US74347W1302
|
PROSHARES TR II SHORT VIX SHORT
|
|
TAGS
|
US88166A7063
|
TEUCRIUM AGRICULTURAL FUND
|
|
UAN
|
US1266332055
|
CVR PARTNERS LP COM UNIT NEW
|
|
UCO
|
US74347Y8883
|
PROSHARES TRUST II ULTA BLOMBERG CRUD OIL
|
|
UDN
|
US46141D1046
|
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND
|
|
UGA
|
US91201T1025
|
UNITED STATES GASOLINE FUND LP ETF
|
|
UGL
|
US74347W6012
|
PORSHARES ULTRA GOLD
|
|
ULE
|
US74347W8745
|
PROSHARES ULTRA EURO
|
|
UMI
|
US90290T8826
|
USCF MIDSTREAM ENERGY INCOME FUND ETF
|
|
UNG
|
US9123183009
|
UNITED STS NAT GAS FD LP UNIT PAR
|
|
UNL
|
US91288X1090
|
UNITED STATES 12 MONTH NATUR
|
|
USAC
|
US90290N1090
|
USA COMPRESSION PARTNERS LP
|
|
USCI
|
US9117171069
|
UNITED STATES COMMODITY INDE
|
|
USDP
|
US9033181036
|
USD PARTNERS LP COM UNIT REPSTG
|
|
USL
|
US91288V1035
|
UNITED STATES 12 MONTH OIL FUND
|
|
USO
|
US91232N2071
|
UNITED STS OIL FD LP UNITS NEW
|
|
UUP
|
US46141D2036
|
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND
|
|
UVXY
|
US74347Y8396
|
PROSHARES TR II ULTRA VIX SHORT
|
|
VIXM
|
US74347W3381
|
PROSHARES TR II VIX MID-TERM
|
|
VIXY
|
US74347Y8545
|
PROSHARES TR II VIX SHORT TERM
|
|
WEAT
|
US88166A5083
|
TEUCRIUM WHEAT FUND
|
|
WES
|
US9586691035
|
WESTERN MIDSTREAM PARTNERS LP COM
|
|
WLKP
|
US9604171036
|
WESTLAKE CHEM PARTNERS LP COM UNIT
|
|
WMLPQ
|
US96108P1030
|
WESTMORELAND RESOURCE PARTNERS LP
|
|
YCL
|
US74347W2706
|
PROSHARES TR II ULTRA YEN NEW
|
|
YCS
|
US74347W5691
|
PROSHARES TRUST II
|
|
ZSL
|
US74347Y8479
|
PROSHARES TR II ULTRA SHORT SILVE
|
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