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Il modulo S segnala i redditi di provenienza statunitense percepiti dai soggetti non statunitensi assoggettati alla ritenuta alla fonte statunitense, inclusi interessi, dividendi, pagamenti sostitutivi e tariffe percepite corrisposte a e per i gestori del conto sul proprio conto relativamente allo specifico anno. Queste informazioni sono segnalate anche all'IRS.

I codici normalmente previsti sono i seguenti:. Diese Informationen werden ebenfalls an opciones de acciones simplificadas IRS gemeldet. Jeder Einkommenstyp wird unter Verwendung eines Codes in Feld 1 opciones de acciones simplificadas einem getrennten Formular ausgewiesen. In Feld 3b und 4b wird der Steuersatz angegeben, der zur Besteuerung verwendet wurde, und in Feld opciones de acciones simplificadas wird der abgezogene US-Steuerbetrag angegeben.

The state of Connecticut imposes a sales and use tax which is applicable to online access to information including all data and access fees.

The sales and use tax will be passed through to client accounts at the time of the subscription billing. The tax is only applicable if a monthly fee is charged, therefore should an account receive a waiver the sales and use tax will similarly be waived.

Chicago has a personal property tax which applies to a non-possessory computer opciones de acciones simplificadas by a Chicago resident. The passive receipt or streaming of information is not subject to the tax. Clients whose permanent residential address or principal business address is Chicago will have this tax passed through to their accounts. The tax will be charged on the research and news feeds opciones de acciones simplificadas client is subscribed to.

Should a research and news feed be eligible to a waiver based upon commissions generated, the tax will not be applied. As of Octoberresearch and news subscriptions which would be subject to the tax would include. The above list is provided on a best efforts basis and is subject to change. Clients will be responsible for any pass through tax regardless of any discrepancy from the list provided above. I codici normalmente previsti sono i seguenti: I codici di esenzione normalmente previsti sono i seguenti: Nicht US-amerikanische Personen und Unternehmen: Connecticut Sales and Use Tax The state of Connecticut imposes a sales and use tax which is applicable to online access to information including all data and access fees.

Market Data Tax Reporting. Chicago Personal Property Tax Chicago has a personal property tax which applies to a non-possessory computer lease by a Chicago resident. Le delta du contrat est 1. El impuesto se aplica a las posiciones que cualifiquen mantenidas en la cuenta de un contribuyente no estadounidense. No aplica opciones de acciones simplificadas los contribuyentes estadounidenses.

No se recalcula cuando el valor justo de mercado del subyacente cambia o cuando el instrumento derivado es revendido en el mercado secundario. Es importante identificar cuando un instrumento derivado es emitido. Los instrumentos no se emiten cuando son revendidos en el mercado secundario. El delta del futuro es 1.

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