If you were to purchase any Canadian investments, you would be subject to tax
withholding under Part XIII of the Income Tax Act on any accrued income at either the default rate of 25 % or possibly a lesser rate
under any applicable article of Canada's
treaty with the Republic of Korea.
In general, subject to the discussion below
under the headings «Information Reporting and Backup
Withholding» and «Foreign Accounts,» distributions, if any, paid on our common stock to a Non-U.S. Holder (to the extent paid out of our current or accumulated earnings and profits, as determined under U.S. federal income tax principles) will constitute dividends and be subject to U.S. withholding tax at a rate equal to 30 % of the gross amount of the dividend, or a lower rate prescribed by an applicable income tax treaty, unless the dividends are effectively connected with a trade or business carried on by the Non-U.S. Holder within the Uni
Withholding» and «Foreign Accounts,» distributions, if any, paid on our common stock to a Non-U.S. Holder (to the extent paid out of our current or accumulated earnings and profits, as determined
under U.S. federal income tax principles) will constitute dividends and be subject to U.S.
withholding tax at a rate equal to 30 % of the gross amount of the dividend, or a lower rate prescribed by an applicable income tax treaty, unless the dividends are effectively connected with a trade or business carried on by the Non-U.S. Holder within the Uni
withholding tax at a rate equal to 30 % of the gross amount of the dividend, or a lower rate prescribed by an applicable income tax
treaty, unless the dividends are effectively connected with a trade or business carried on by the Non-U.S. Holder within the United States.
Since cryptocurrencies are used in cross-border transactions, US sourced cryptocurrency gains of non-resident taxpayers would be subjected to a
withholding tax that could be reduced or eliminated
under an income tax
treaty.