Company: VVR
Filing Date: 2025-02-07
Form Type: N-2/A
Source: 0001104659-25-010548
Chunk: 128

Company: Invesco Senior Income Trust
Filing Date: 2025-02-07
Form: N-2/A
Chunk 128
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 U.S. federal withholding tax and U.S. federal income tax will not apply to any gain or income realized by a foreign investor in respect of any distribution of net capital gain (including amounts credited as an undistributed capital gain dividend) or upon the sale or other disposition of Common Shares of the Fund. Different tax consequences may result if the foreign investor is engaged in a trade or business in the United States or, in the case of an individual, is present in the United States for 183 days or more during a taxable year and certain other conditions are met. For purposes of this and the following paragraphs, a “Non-U.S. Shareholder” shall include any shareholder that is not a partnership (or an entity treated as a partnership for U.S. federal income tax purposes) and who is not:

| ● | an individual who is a citizen or 
 resident of the United States;    |

| ● | a corporation created or organized                                                    
 under the laws of the United States or any state thereof or the District of Columbia; |

| ● | an estate, the income of which is                               
 subject to federal income taxation regardless of its source; or |

| ● | a trust that (i) is subject to                                                                
 the primary supervision of a U.S. court and which has one or more U.S. fiduciaries who have   
 the authority to control all substantial decisions of the trust, or (ii) has a valid          
 election in effect under applicable U.S. Treasury Regulations to be treated as a U.S. person. |

S-49 A Non-U.S. Shareholder generally will be subject to withholding of federal income tax at a 30% rate (or lower applicable treaty rate), rather than backup withholding (discussed below), on dividends from the Fund (other than capital gain dividends) that are not “effectively connected” with a U.S. trade or business carried on by such shareholder, provided that the shareholder furnishes to the Fund a properly completed IRS Form W-8BEN, IRS Form W-8BEN-E or IRS From W-8EXP certifying the shareholder’s non-United States status. If the income from the Fund is not effectively connected with a U.S. trade or business carried on by a Non-US Shareholder, distributions to such shareholder will be subject to U.S. withholding tax at the rate of 30% (or lower treaty rate) upon the gross amount of the distribution, subject to certain exemptions including those for dividends reported by the Fund to shareholders as:

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