Market Taxation Guide for Vestima securities - U.S.A. - CFCL

This Market Taxation Guide (U.S.A.) provides the following details:

• Reference information about all taxes applied at source to ordinary income from U.S. source securities held within the CSD and deposited in Clearstream Fund Centre (Vestima fund securities); and
• Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream Fund Centre.

Specific income type distributions (e.g. income classified as “other income” for U.S. tax purposes) are not covered in this market taxation guide. Should a tax relief at source or refund service be offered by Clearstream Fund Centre on those distributions, Clearstream Fund Centre clients will be notified accordingly via Swift.

New and improved tax information and procedures that become available will be included on an ongoing basis.

Important note:

This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether clients or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.