Parcerias de capital aberto a partir de 1/1/2023
comentada em 27/12/2022 17:55

@Huoya, recebi um e-mail da TD Ameritrade ontem que não entendi muito bem:

"We would like you to know the U.S. Department of the Treasury and the Internal Revenue Service (IRS) have introduced new regulations under section 1446(f) regarding Publicly Traded Partnerships (PTPs) held by foreign persons (individuals and entities). The withholding requirements under the new regulations go into effect on January 1, 2023.

What this means for you

If you transact any PTP security on or after January 1, 2023:

We will withhold 10% of gross proceeds from sales of PTP securities and certain distributions by PTPs.
The transactions and related withholding tax will also be reported on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
This new PTP withholding tax is separate from the existing 37% withholding for individuals and 21% withholding for entity accounts on payments of U.S. source income from your account(s) in relation to PTP securities.
The list of PTP securities, which is subject to change, can also be found at by clicking here*.

Poderia, por gentileza, me ajudar a entender do que se trata essas parcerias de capital aberto (PTP)? 

Agradeço desde já.