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여러 해외정보들 중에서 일반인과 기업이 필요로 하는 국제법 관련 정보를 신속하게 제공하는 것이 저희의 목적입니다.
본 자료는 국제법률연구원 International Legal Research Institute이 조사하여 제공합니다.
해외주식거래와 같은 국제금융사업 과세.
비트코인 등 가상화폐 거래 관련 세금.
외국인들이 미국 등 자신들의 모국이 아닌 외국에 회사를 설립하고 대표자는 모국에 돌아와서 생활하는 경우.
질문 Q:
저는 미국 이외의 지역에 거주하는 비미국인이며 미국 인터넷 브로커를 통해 주식을 거래합니다. 제가 벌어 들인 수익에 세금을 내야 합니까?
I am a non-U.S. citizen living outside the U.S. and trading stocks through a U.S. internet broker. Do I have to pay taxes on the money I earn?
대답 A:
The tax implications for a foreign investor will depend on whether that person is classified as a resident alien or a non-resident alien. To be considered a non-resident alien, a person must meet several guidelines. First of all, the person cannot have had a green card at any time during the relevant tax reporting period (e.g 2016) and cannot have resided in the U.S. for more than 183 days in the past three years, including the current reporting period.
However, non-U.S. citizens who hold green cards and have been in the U.S. for at least 31 days during the current year and more than 183 days in the past three years are classified as resident aliens for tax purposes and are subject to different guidelines than non-resident aliens.
If you fall under the non-resident alien category and the only business you have in the U.S. is in investments (stocks, mutual funds, commodities, etc.) within a U.S. dollar-denominated brokerage firm or other agent, you are subject to the following tax guidelines. In terms of capital gains, non-resident aliens are subject to no U.S. capital gains tax, and no money will be withheld by the brokerage firm. This does not mean, however, that you can trade tax free - you will likely need to pay capital gains tax in your country of origin. In terms of dividends, non-resident aliens face a dividend tax rate of 30% on dividends paid out by U.S. companies. However, they are excluded from this tax if the dividends are paid by foreign companies or are interest-related dividends or short-term capital gain dividends. This 30% rate can also be lower depending on the treaty between your home country and the U.S., so it is important that you contact your brokerage firm to verify the rate.
If you are a resident alien and hold a green card or satisfy the resident rules (183 days), you are subject to the same tax rules as any U.S. citizen.
For more information, see IRS Publication 519: U.S. Tax Guide for Aliens.
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고도의 국제법 전문가 그룹
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