User:TedSwippet/ETF taxes



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Mermaid configuration: { "theme": "forest" }

Mermaid code: graph TD

subgraph Investor [ ] INV[Investor]

INV_FISC[Investor Fisc] INV-.->|Investor local tax rate|INV_FISC

PRO[Investor proceeds] INV-->PRO end

US_ETF-->|"70% (or higher if treaty) of ETF dividend"|INV

subgraph US domiciled ETF US_ETF[US regulated ETF structure]

US_US[US stocks] US_US-->|100% of stock dividends|US_ETF

US_US_IRS["US Treasury (IRS)"]

US_NON_US[Non-US stocks] US_NON_US-->|Stock dividends|US_ETF

US_NON_US_FISC["Non-US Fiscs"] US_NON_US-.->US_NON_US_FISC

US_ETF-.->|"30% (or lower if treaty) of ETF dividend"|US_US_IRS end

IRE_ETF-->|100% of ETF dividend|INV

subgraph Ireland domiciled ETF IRE_US_IRS["US Treasury (IRS)"] IRE_ETF[Ireland regulated ETF structure]

IRE_US[US stocks] IRE_US-.->|15% of stock dividends|IRE_US_IRS IRE_US-->|85% of stock dividends|IRE_ETF

IRE_NON_US[Non-US stocks] IRE_NON_US-->|Stock dividends|IRE_ETF

IRE_NON_US_FISC["Non-US Fiscs"] IRE_NON_US-.->IRE_NON_US_FISC end

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class="label"><foreignObject height="72" width="101.734375"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 70% (or higher if treaty) of ETF dividend  </foreignObject></g></g><g transform="translate(89.4765625, 125)" class="edgeLabel"><g transform="translate(-33.828125, -36)" class="label"><foreignObject height="72" width="67.65625"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 100% of stock dividends  </foreignObject></g></g><g transform="translate(236.95703125, 125)" class="edgeLabel"><g transform="translate(-55.546875, -12)" class="label"><foreignObject height="24" width="111.09375"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> Stock dividends  </foreignObject></g></g><g class="edgeLabel"><g transform="translate(0, 0)" class="label"><foreignObject height="0" width="0"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml">  </foreignObject></g></g><g transform="translate(103.0703125, 335)" class="edgeLabel"><g transform="translate(-48.4296875, -36)" class="label"><foreignObject height="72" width="96.859375"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 30% (or lower if treaty) of ETF dividend  </foreignObject></g></g><g transform="translate(759.37890625, 335)" class="edgeLabel"><g transform="translate(-75.5859375, -12)" class="label"><foreignObject height="24" width="151.171875"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 100% of ETF dividend  </foreignObject></g></g><g transform="translate(567.12109375, 125)" class="edgeLabel"><g transform="translate(-33.828125, -36)" class="label"><foreignObject height="72" width="67.65625"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 15% of stock dividends  </foreignObject></g></g><g transform="translate(704.69140625, 125)" class="edgeLabel"><g transform="translate(-33.828125, -36)" class="label"><foreignObject height="72" width="67.65625"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> 85% of stock dividends  </foreignObject></g></g><g transform="translate(814.06640625, 125)" class="edgeLabel"><g transform="translate(-55.546875, -12)" class="label"><foreignObject height="24" width="111.09375"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml"> Stock dividends  </foreignObject></g></g><g class="edgeLabel"><g transform="translate(0, 0)" class="label"><foreignObject height="0" width="0"><div style="display: inline-block; white-space: nowrap;" xmlns="http://www.w3.org/1999/xhtml">  </foreignObject></g></g></g> <g transform="translate(567.12109375, 217.5)" id="flowchart-IRE_US_IRS-10825" class="node default default"><rect height="39" width="136.140625" y="-19.5" x="-68.0703125" 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