MT574IRSLST: (25) Field 92A: Rate

FORMAT

Option A :4!c//[N]15d (Qualifier)(Sign)(Rate)

PRESENCE

Mandatory in optional subsequence B2

QUALIFIER

 

Order

M/O

Qualifier

R/N

CR

Options

Qualifier Description

1

M

TAXR

N

 

A

Withholding Tax Rate

2

O

WITF

N

 

A

Withholding of Foreign Tax Rate

3

O

WITL

N

 

A

Withholding of Local Tax Rate

DEFINITION

This qualified generic field specifies:

TAXR

Withholding Tax Rate

Percentage of a cash distribution that will be withheld by a tax authority.

WITF

Withholding of Foreign Tax Rate

Rate of foreign tax withheld by foreign tax authority with jurisdiction in the market where the issuer paid the income.

WITL

Withholding of Local Tax Rate

Rate of local tax withheld by local tax authority with jurisdiction in the country where the beneficial owner resides.