https://investor.primeusreit.com/taxation.html
看一下他们网页上写的,还有表格,和填表的例子。
“Unitholders of Prime US REIT (“Unitholders”) are subject to a maximum of
30% withholding tax on income derived from U.S. investments.
Unitholders must comply with certain documentation requirements in
accordance with the U.S. Internal Revenue Service (“IRS”) under the U.S.
Internal Revenue Code of 1986, as amended (the “IRC”), There are,
however, reduced rates and exemptions that may apply if the required
documentation is provided. If documentation is not provided, US
withholding tax will be applied at 30%.
Specifically, Unitholders who are not US persons must establish their
status for the U.S. Foreign Account Tax Compliance Act (“FATCA”)
purposes and their eligibility for exemption by providing an applicable
IRS Form W-8 or such other certification or other information related to
FATCA that is requested from time to time.
”
.