I own RDS.B shares and there are no foreign tax implications; however, when you receive shares in lieu of cash you will get RDS.A shares which does have foreign tax consequences. It all depends on your brokerage, sign up for the Scrip Programme (that's how they spell it) in order to exclude the foreign tax. If you don't want to deal with this Scrip Programme, purchase RDS.B shares and receive your dividends in cash. Again, brokerages may be different, in other words, even though a Scrip Programme is available a brokerage does not have to participate or offer the program to the investor.
This is in regards as a U.S. investor.
And might I add, if this purchase is in a regular brokerage account and not a retirement account of any sort then the purchase of RDS.A vs RDS.B shares does not really matter for the fact there is a U.S. foreign tax exemption that nullifies the 15% foreign tax. But, this foreign tax exemption does not work if shares held in a retirement account of any sort--that's when you have to sign up for the Scrip Programme.
This is in regards as a U.S. investor.
And might I add, if this purchase is in a regular brokerage account and not a retirement account of any sort then the purchase of RDS.A vs RDS.B shares does not really matter for the fact there is a U.S. foreign tax exemption that nullifies the 15% foreign tax. But, this foreign tax exemption does not work if shares held in a retirement account of any sort--that's when you have to sign up for the Scrip Programme.