The document outlines the criteria for determining a United States person's financial interest in a foreign financial account. It defines key terms such as 'Financial Interest,' 'Person,' 'Signature Authority,' 'United States,' and 'United States Person.' The document specifies the conditions under which a U.S. person is considered to have a financial interest in a foreign account, including ownership, control, and beneficial interest thresholds. It also clarifies the geographical scope of the United States for FBAR purposes.
documents/EFTA01194832.pdf
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