What is the taxation on the U.S. dividends received by Leverage Shares?
Quale è la tassazione sui dividendi U.S. ricevuti da Leverage Shares?
Leverage Shares is entitled to benefits under the U.S.-Ireland income tax treaty with respect to any U.S. source dividends it receives. Accordingly, Leverage Shares is subject to 15% withholding tax on U.S. source dividends.
Leverage Shares ha diritto alle prestazioni, in base all’accordo USA-Irlanda relative alle imposte sui redditi, per quanto concerne i dividendi che riceve. Pertanto, Leverage Shares è soggetta ad una ritenuta fiscale del 15% sui dividendi U.S. ricevuti.