What is a US person?

A specified US person is in the scope of the Foreign Account Tax Compliance Act (FATCA) reporting and can include any US individual – e.g. US citizen, resident, green card holder, etc. FATCA legislation affects personal customers who are treated as people from the US for US tax purposes. If you or any of the account holders, directors or beneficial owners are treated as a Specified US person, certain details (such as names, addresses, and taxpayer identification numbers) will be reported.

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