Negoziazione sospesa su LP e MLP Stock USA (PTP Stocks) - Elenco PTP Symbols

Di seguito l'elenco delle PTP (Publicly Traded Partnership) per cui a partire dal 1 gennaio 2023 è sospesa la negoziazione per un inasprimento della normativa fiscale.

Dal 1 Gennaio 2023 la Normativa prevede, nel dettaglio:

  • l'applicazione di una tassazione alla fonte del 10% sul controvalore lordo delle eventuali operazioni di vendita;
  • l'applicazione di una tassazione alla fonte del 37% su eventuali proventi/distribuzioni (a cui si aggiunge il 26% di ritenuta al fisco italiano);
  • l'obbligo di possedere uno US TIN (codice fiscale americano);
  • in mancanza del requisito descritto sopra, l'applicazione di una maggiorazione della tassazione alla fonte, pari al 10%, sia sul controvalore delle eventuali operazioni di vendita, che su eventuali proventi/distribuzioni che si attesterebbe rispettivamente intorno al 20% e al 47% (in aggiunta al 26% dovuto al fisco italiano).

Di seguito è riportato l'elenco delle PTP interessate. Si noti che non si tratta di un elenco completo. L'elenco è solo di riferimento e non è esaustivo. Potrà essere modificato, ma non verranno inviate ulteriori notifiche.


SYMBOL
SECURITY NAME
CUSIP
AB
ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT
01881G106
AGQ
PROSHARES ULTRA SILVER
74347W353
AHOTF
***AMERICAN HOTEL INCOME PROP REIT LP UNITS
026695106
AMJ
JPMorgan Alerian MLP ETN
46625H365
AMLP
Alerian MLP ETF
46625H365
AMZA
InfraCap MLP ETF
26923G772
ARLP
ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT
01877R108
ATAX
AMERICA FIRST MULTIFAMILY INVESTORS L P BENEFICIAL UNIT CERTIFICATES
02364V206
BBU
***BROOKFIELD BUSINESS PARTNERS L P LIMITED PARTNERSHIP UNITS
G16234109
BEP
***BROOKFIELD RENEWABLE PARTNERS L P
G16258108
BIP
***BROOKFIELD INFRASTRUCTURE PARTNERS L P UNITS
G16252101
BKEP
BLUEKNIGHT ENERGY PARTNERS LP L L C
09625U109
BKEPP
BLUEKNIGHT ENERGY PARTNERS L P L L C SERIES A PREFERRED UNITS
09625U208
BNO
UNITED STS BRENT OIL FD LP UNIT
91167Q100
BOIL
Ultra Bloomberg Natural Gas
74347Y870
BPMP
BP MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
0556EL109
BPYPO
***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD
G16249156
BPYPP
***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD
G16249149
BSM
BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
09225M101
CANE
TEUCRIUM COMMODITY TR SUGAR FD
88166A409
CAPL
CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS
22758A105
CCLP
CSI COMPRESSCO LP COMMON UNITS
12637A103
CELP
CYPRESS ENVIRONMENTAL PARTNERS L P COMMON UNITS REPRESENTING LIMITED PARTNER INT
232751107
CEQP
CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
226344208
CEQPPR
CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE
226344307
CHKR
CHESAPEAKE GRANITE WASH TRUST COMMON SHARES
165185109
CINR
CINER RESOURCES LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
172464109
CLMT
CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT
131476103
CORN
TEUCRIUM COMMODITY TR CORN FD SHS
88166A102
CPER
United States Copper Index Fund
911718104
CPLP
Capital Product Partners LP
Y11082206
CQP
CHENIERE ENERGY PARTNERS L P COMMON UNITS
16411Q101
CROC
PROSHARES ULTRASHORT AUSTRALIAN DOLLAR
74347W460
CWPS
CONWEST PARTNERSHIP PART UNITS
212849103
DBA
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND
46140H106
DBB
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND
46140H700
DBC
INVESCO DB COMMODITY INDEX TRACKING FD UNIT
46138B103
DBE
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND
46140H304
DBO
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND
46140H403
DBP
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND
46140H502
DBS
INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND
46140H205
DBV
INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND
46139B102
DCP
DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS
23311P100
DCPPRB
DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS
23311P209
DCPPRC
DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS
23311P308
DGL
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND
46140H601
DKL
DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT
24664T103
DLNG
Dynagas LNG Partners LP
Y2188B108
DMLP
DORCHESTER MINERALS L P
25820R105
ECTM
ECA MARCELLUS TR I UNIT
26827L109
ENBL
ENABLE MIDSTREAM PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
292480100
ENFR
ALPS Alerian Energy Infrastructure ETF
00162Q676
ENGY
CENTRAL ENERGY PARTNERS LP
153423108
EPD
ENTERPRISE PRODUCTS PARTNERS LP
293792107
ESBA
EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
292102100
ET
ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
29273V100
ETPRC
ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT
29273V407
ETPRD
ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
29273V506
ETPRE
ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
29273V605
EUFX
PROSHARES SHORT EURO
74347W742
EUO
PROSHARES TR II PROSHARES ULTRASHORT EURO
74347W882
EVA
ENVIVA PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
29414J107
FGPR
Ferrellgas Partners, L.P.
315293100
FGPRB
UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B
315293308
FISK
EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH
292102308
FTAI
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC
34960P101
FTAIPRA
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS
34960P200
FTAIPRB
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS
34960P309
FTAIPRC
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV
34960P408
FUN
CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT
150185106
GBLI
GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK
37959R103
GEL
GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT
371927104
GLL
PROSHARES TR II PROSHARES ULTRASHORT GOLD
74347W395
GLOP
GasLog Partners LP
Y2687W108
GLP
GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT
37946R109
GLPPRA
GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS
37946R208
GLPPRB
GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS
37946R307
GPP
GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
393221106
GSG
ISHARES S&P GSCI COMMODITY INDEXED
46428R107
GYRO
GYRODYNE LLC COM
403829104
HEP
HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST
435763107
HESM
Hess Midstream LP
428103105
HMLP
Hoegh LNG Partners LP
Y3262R100
IDIV
METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIVIDENDS FUND SERIES 2027 SHARES
59140L100
IEP
ICAHN ENTERPRISES L P
451100101
KOLD
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
74347Y813
LAACZ
LAACO LTD-UNIT LTD PARTNERSHIP INT
505346106
LMRK
LANDMARK INFRASTRUCTURE PARTNERS LP COM
51508J108
LMRKN
LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S
51508J405
LMRKO
LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90%
51508J306
LMRKP
LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A
51508J207
LAZ
***LAZARD LTD SHS A
G54050102
MCEP
Mid-Con Energy Partners, LP
59560V208
MIC
MACQUARIE INFRASTRUCTURE HOLDINGS LLC COMMON UNITS
55608B105
MLPX
Global X MLP & Energy Infrastructure ETF
37954Y293
MMLP
MARTIN MIDSTREAM PARTNERS L P
573331105
MMP
MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER
559080106
MPLX
MPLX LP COM UNIT REPSTG LTD PARTNER INT
55336V100
NEN
NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT
644206104
NGL
NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
62913M107
NGLPRB
NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
62913M206
NGLPRC
NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
62913M305
NRP
NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW
63900P608
NS
NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT
67058H102
NSLPQ
NEW SOURCE ENERGY PARTNERS L P COM UNIT REP LIMITED PARTNERSHIP INT
64881E113
NSPRA
NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT
67058H201
NSPRB
NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
67058H300
NSPRC
NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
67058H409
OAKPRA
OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS
674001300
OAKPRB
OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS
674001409
OGCP
EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI
292102209
OMP
OASIS MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
67420T206
PAA
PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER
726503105
PBFX
PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT
69318Q104
PERS
SANDRIDGE PERMIAN TR COM UNIT REPSTG BENEFICIAL INTS IN SANDRIDGE TR
80007A102
PSXP
PHILLIPS 66 PARTNERS LP COM UNIT REPSTG LTD PARTNERSHIP INT
718549207
RHNO
RHINO RESOURCE PARTNERS LP COM
76218Y202
RSTRF
***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT
76090H103
RTLR
Rattler Midstream LP
75419T103
SCO
UltraShort Bloomberg Crude Oil
74347Y797
SDTTU
SANDRIDGE MISSISSIPPIAN TR I UNIT
80007T101
SHLX
SHELL MIDSTREAM PARTNERS L P UNIT LTD PARTNERSHIP INT
822634101
SIRE
Sisecam Resources LP
172464109
SMLP
SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
866142409
SNMP
Evolve Transition Infrastructure LP
30053M104
SOYB
TEUCRIUM COMMODITY TR SOYBEAN FD
88166A607
SPH
SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT
864482104
SPLP
STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT
85814R107
SPLPPRA
STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS
85814R206
SRLP
SPRAGUE RESOURCES LP UNITS
85814R206
STON
StoneMor Partners LP
86183Q100
SUN
SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
86765K109
SVXY
Short VIX Short-Term Futures ETF
74347W130
TAGS
TEUCRIUM COMMODITY TR AGRICULTURAL FD
88166A706
UAN
CVR PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS
126633205
UCO
Ultra Bloomberg Crude Oil
74347Y888
UDN
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND
46141D104
UGA
UNITED STATES GASOLINE FUND LP ETF
91201T102
UGL
PROSHARES TR II PROSHARES ULTRA GOLD ETF
74347W601
ULE
PROSHARES TR II PROSHARES ULTRA EURO
74347W874
UMI
USCF Midstream Energy Income Fund ETF
90290T882
UNG
United States Natural Gas Fund
912318300
UNL
United States 12-Month Natural Gas Fund
91288X109
USAC
USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD
90290N109
USCI
UNITED STS COMMODITY INDEX FD COMMODITY INDEX FD
911717106
USCI
United States Commodity Index Fund
911717106
USDP
USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS
903318103
USL
UNITED STATES 12 MONTH OIL FUND LP UNIT BEN INT
91288V103
USO
United States Oil Fund
91232N207
UUP
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND
46141D203
UVXY
PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021
74347Y839
VIXM
PROSHARES TR II PROSHARES VIX MID TERMFUTURES ETF
74347W338
VIXY
VIX Short-Term Futures ETF
74347Y854
WEAT
TEUCRIUM COMMODITY TR WHEAT FD
88166A508
WES
WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST
958669103
WLKP
WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT
960417103
YCL
Ultra Yen
74347W270
YCS
PROSHARES TR II PROSHARES ULTRASHORT YEN
74347W569
ZSL
UltraShort Silver
74347Y847

Si noti che non si tratta di un elenco completo. L'elenco è solo di riferimento e non è esaustivo.