RISK WARNING: CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74% and 89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.
RISK WARNING: CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage.
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Frequently asked questions

Who is a U.S. Person

To comply with the requirements of the Foreign Account Tax Compliance Act (FATCA), financial institutions are required to determine whether a client is considered a U.S. Person for U.S. tax purposes.

In general, a U.S. Person includes:

  • U.S. citizens, regardless of where they reside;

  • U.S. tax residents, including Green Card holders and individuals who meet the Substantial Presence Test;

  • Companies, partnerships and other legal entities incorporated or organised under the laws of the United States or any of its states;

  • Certain trusts, estates and other legal entities that are treated as U.S. Persons under U.S. tax law.

Please note that this is a general summary and is not an exhaustive definition. If you are unsure whether you qualify as a U.S. Person, you should consult a qualified tax adviser or refer to the official guidance published by the U.S. Internal Revenue Service (IRS).

Official sources:

Classification of taxpayers for U.S. tax purposes

Foreign Account Tax Compliance Act (FATCA)

 

 

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