A non-US tax resident (the investor) is subject to US tax on his/her US source income. Most types of US source income received by the investor is subject to US tax of 30% (or lower rates under applicable tax treaties or exemptions), and this includes dividends of US listed securities. Such tax will be withheld from the payment made to the investor and is therefore known as the withholding tax. Some companies that listed on SGX/ HKEX, but are incorporated outside of the respective exchanges country (Singapore and Hong Kong) might subject to withholding tax as well.

For more information, please refer to the Stocks prospectus, click here or consult a professional tax adviser.

China A-shares
Generally, overseas investors are subjected to pay tax on cash dividends at a standard rate of 10% which will be deducted by State Administration of Taxation (SAT) at the time of dividend distribution.

For more information, please refer to the following source dated 11 October 2021 ( Part 5: Fees And Other Transaction Costs from page 93)
https://www.hkex.com.hk/-/media/HKEX-Market/Mutual-Market/Stock-Connect/Getting-Started/Information-Booklet-and-FAQ/FAQ/FAQ_En.pdf

The information provided is for general information purpose only and may be subjected to change. For further details on tax implications, please refer to your tax consultants for professional advice.