As I read this is seems to say that an FFI that is not FATCA compliant is subject to 30% withholding on dividends, however if it is FATCA compliant it is not subject to dividend withholding under the terms of Model 2 IGA. The sub-funds are currently FATCA compliant. There is also a warning that if they lost compliance they would become subject to withholding and the fund would lose material value as a result. So to summarize it appears as if 3140 isn't subject to dividend witholding.Original Post Deleted
Now the real question is what happens when the fund delists