A person from country x has a broker that some years back recommended investments in y fund. Say this one:
Amundi Funds II Pioneer U.S. Fundamental Growth https://international.pioneerinvestments.com/content/dam/ww/fs/pioneer_funds/69/en/lu0347184235.pdf
Which is an offshore fund that invest heavily in US stocks
This person fills a W8-BEN form every year. This person is also moving to US potentially in December for work.
Question 1: Should that person have had to fill any form besides the W8 regarding investing in a fund that holds US stocks that paid dividends?
Q2: Were dividends taxes already discounted from the fund shares? Meaning, should be ok with previous periods holdings taxes, given this is also already declared and taxed in home country (with no tax treaty). Or are they not taxed given he's a non-resident alien?
Q3: Could that person hold the offshore account, or may it become an issue, given it's an offshore fund (read that's targeted only for non-US persons)?
Q4: In case it's an issue, what would be the best next movement?