АО "ФИНАМ" сообщает, что поступила информация от НРД НКО АО о корпоративном действии «Подтверждение освобождения от налога на нерезидента»
| Реквизиты корпоративного действия |
| Референс корпоративного действия |
647997 |
| Код типа корпоративного действия |
WTRC |
| Тип корпоративного действия |
Подтверждение освобождения от налога |
| Признак обязательности КД |
VOLU Добровольное событие, для участия требуются инструкции |
| Статус обработки |
Предварительное объявление: подтверждено |
| Дата КД (план.) |
Неизвестно |
| Информация о ценных бумагах |
| Референс КД по ценной бумаге |
Наименование ценной бумаги |
Категория |
Депозитарный код выпуска |
ISIN |
| 647997X60374 |
PROG Holdings, Inc. ORD SHS |
акции обыкновенные |
US74319R1014 |
US74319R1014 |
| Детали корпоративного действия |
| Дата фиксации |
Неизвестно |
| Последний срок подачи инструкций по налоговым льготам |
Неизвестно |
| Варианты корпоративного действия |
| Номер варианта |
001 |
| Тип варианта |
OTHR Прочее |
| Признак обработки по умолчанию |
Нет |
| Варианты корпоративного действия |
| Номер варианта |
002 |
| Тип варианта |
NOAC Не участвовать |
| Признак обработки по умолчанию |
Да |
| Связанные корпоративные действия |
| Код типа КД |
Референс КД |
Референс КД по ЦБ |
| DTCH |
643772 |
643772X60374 |
|
Документы по корпоративному действию приложены к сообщению.
Текст сообщения от Euroclear Bank S.A./N.V.:
TAX US IRC SECTION 302:
.----------------------
THIS EVENT FALLS WITHIN SECTION 302 OF THE US INTERNAL REVENUE
CODE. THIS MEANS THAT BY DEFAULT A 30 PERCENT US DIVIDEND
WITHHOLDING TAX WILL BE DEDUCTED ON THE EXPECTED PROCEEDS BY
EUROCLEAR BANK'S DEPOSITORY AS US WITHHOLDING AGENT. IF HOWEVER
PARTICIPANTS PROVIDE THE BELOW-MENTIONED CERTIFICATION WITHIN 50
CALENDAR DAYS OF THE PAYMENT OF THE PROCEEDS, THE EVENT WILL BE
TREATED AS A DISTRIBUTION IN EXCHANGE FOR STOCK AND THUS AS A
TAX-EXEMPT CAPITAL GAIN IN THE HANDS OF NON-US BENEFICIAL OWNERS
.
CONDITIONS TO CLAIM EXEMPT CAPITAL GAINS TAX TREATMENT
.-----------------------------------------------------
A BENEFICIAL OWNER WHICH IS PROPERLY DOCUMENTED AS A NON-RESIDENT
ALIEN FOR US TAX PURPOSES MAY CLAIM EXEMPT CAPITAL GAINS TREATMENT
IF THEY CERTIFY THAT, AS A CONSEQUENCE OF THE SECTION 302 EVENT,
EITHER:
(I) THEIR PROPORTIONATE INTEREST IN THE DISTRIBUTING COMPANY HAS
REDUCED, OR
(II) THEIR INTEREST IN THE DISTRIBUTING COMPANY HAS BEEN
COMPLETELY TERMINATED.
.
IF NEITHER OF THE ABOVE TESTS IS SATISFIED, THE BENEFICIAL OWNER
WILL BE TREATED AS HAVING RECEIVED A TAXABLE DIVIDEND TO THE
EXTENT OF THE OWNER'S ALLLOCABLE PORTION OF THE CURRENT AND
ACCUMULATED EARNINGS AND PROFITS OF THE COMPANY, AS DETERMINED FOR
US FEDERAL TAX PURPOSES.
.
HOW TO APPLY FOR A TAX REFUND IF THE BENEFICIAL OWNER IS ELIGIBLE
TO CLAIM EXEMPT CAPITAL GAINS TAX TREATMENT:
.
IN ORDER TO CLAIM CAPITAL GAINS TAX TREATMENT, PARTICIPANTS AND
BENEFICIAL OWNERS (AS APPROPRIATE) MUST COMPLETE THE RELEVANT
FORMS AND SEND A COPY WITHIN 50 CALENDAR DAYS AFTER THE PAYMENT
DATE OF THE CASH PROCEEDS TO THE FOLLOWING ADDRESS:
TAX.USA(AT)EUROCLEAR.COM
.
DOCUMENTATION:
.-------------
YOU MAY REQUEST THE FORMS (APPENDIX A AND APPENDIX B) EITHER VIA
E-MAIL OR VIA THE WEBSITE:
.
A. E-MAIL:
SEND AN E-MAIL TO CADOCS(AT)EUROCLEAR.COM. INDICATE IN THE
SUBJECT OF YOUR E-MAIL THE FOLLOWING REFERENCE 4233943-221
.
NOTE: IN THE RARE CASE THAT THE SIZE OF THE CA DOCUMENT EXCEEDS
10 MB, IT WILL NOT BE POSSIBLE TO SEND IT VIA E-MAIL
YOU WILL RECEIVE AN E-MAIL INFORMING YOU THAT THE DOCUMENT WILL
BE AVAILABLE ONLY VIA THE WEBSITE.
.
B. THE EUROCLEAR WEBSITE (MY.EUROCLEAR.COM):
TO ACCESS THE DOCUMENTATION, LOG IN OR GO THROUGH TO MYEUROCLEAR
AS A GUEST.
YOU CAN DOWNLOAD THE DOCUMENT(S) BY ENTERING THE CORPORATE ACTION
NOTIFICATION NUMBER 4233943 IN THE SEARCH BOX ON MY.EUROCLEAR.COM
MY APPS CORPORATE ACTIONS
.
OR UPON REQUEST TO TAX OPERATIONS US TAX TEAM (00 32 2 326 1011)
.
(1) EUROCLEAR BANK PARTICIPANTS WHICH ARE INTERMEDIARIES:
PARTICIPANTS WHICH ARE INTERMEDIARIES SHOULD ENSURE THAT THE ABOVE
INFORMATION AND FORMS ARE PASSED ON TO THEIR OWN CLIENTS IN ORDER
TO REACH THE ULTIMATE BENEFICIAL OWNER.
.
PARTICIPANTS WHO ARE QUALIFIED INTERMEDIARIES MUST COMPLETE, SIGN
AND RETURN APPENDIX A BASED ON THE CERTIFICATIONS RECEIVED FROM
THEIR OWN CLIENTS, OTHER PARTICIPANTS SHOULD COMPLETE, SIGN AND
RETURN APPENDIX A AND PROVIDE COPIES OF APPENDIX B FOR EACH
BENEFICIAL OWNER CLAIMING EXEMPTION.
.
(2) EUROCLEAR BANK PARTICIPANTS WHICH ARE BENEFICIAL OWNERS:
PARTICIPANTS WHICH ARE BENEFICIAL OWNERS MUST COMPLETE, SIGN AND
RETURN APPENDIX B.
Приложение 2: Материалы к корпоративному действию
(585.93 Кб)
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