[請益] bpy 與bpyu 的差異

小弟是新手
最近看一檔bpy，同時又發現還有一檔是bpyu
網上說明是一樣的(如下），兩個還可以一比一的交換
About Brookfield Property REIT Inc.

Brookfield Property REIT Inc. is a subsidiary of Brookfield Property Partners L.P., (NASDAQ: BPY; TSX: BPY.UN) one of the world’s largest commercial real estate companies, with approximately $87 billion in total assets. Brookfield Property REIT Inc. was created as a public security that is intended to offer economic equivalence to an investment in Brookfield Property Partners in the form of a U.S. REIT stock.
但bpy需要扣30%的股利稅，請問各位前輩兩者差異在哪裡呢？bpyu是有稅負上的優勢嗎？有請大神們解惑m(_ _)m
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