[[The issue is for non U.S citizen and non resident-specifically U.K. citizen resident in Venezuela
where no bilateral tax treaties have been signed]]

That being the case, the taxpayer will generally pay a flat 30% US tax rate (withheld at the source) on any interest and dividends. But there will generally be no US taxes due on capital gains.

For addtional information, see IRS Publications 519 and 901 at the IRS web site.

TMF Taxes
Roy

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