http://blog.sina.com.cn/s/blog_4cbce9940101fn4m.html
http://www.deloitte.com/assets/Dcom-Taiwan/Local%20Assets/Documents/2012_Newsletter/2012.04.01.pdf
Hong Kong
Income:
-Dividend: 0%
-Capital Gain: 0%
Transaction Cost:
-Commission: Negotiation
-Stock Settlement fee:
-Transaction levy: 0.003% per side
-Investor compensation levy: 0.002% per side(suspended since Dec,19, 2005)
-Trading fee: 0.005% per side
-Stamp duty: 0.1% per side. Subject to exemption
-Trading Tariff: HK$0.5 to the Exchange on each and every purchase or sale transaction.
The decision on whether or not to pass the trading tariff on to investors is at the discretion of brokers.
*IPO stocks are different.
https://www.hkex.com.hk/eng/market/sec_tradinfo/trancost.htm
http://www.easecurities.com.hk/en/About/TS%20063.pdf
https://baby.boom.com.hk/zh/service_support/online_trading_commission_fees/
http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-hongkongguide-2013.pdf
http://www.kpmg.com/Global/en/services/Tax/regional-tax-centers/asia-pacific-tax-centre/Documents/CountryProfiles/HongKong.pdf
Singapore
http://www.tej.com.tw/twsite/Default.aspx?TabId=203
Dividend:
Capital Gain:
對非居民不課股息稅及預提稅,但股息發放時會扣掉公司所得稅18%
US
Income:
-Dividend: 30% (regardless source of income)
-Capital Gain: 0%
###
http://www.unh.edu/oiss/determining-whether-you-are-resident-or-non-resident-tax-purposes
Determine residency for tax purpose:
"
In general:
F and J student visa holders are considered residents after
five calendar years in the U.S.
"
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