Terms and Condition | Zago Capital Investment

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General information

A US Person is:

  • Any individual person in the United States;
  • Any partnership, trust, or corporation organised or incorporated under the laws of the United States;
  • Any agency or branch of a non-US entity located in the United States;
  • Any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organised, incorporated, or, if an individual, resident in the United States
  • Any estate of which any executor or administrator is a US Person;
  • Any trust of which any trustee is a US Person;
  • Any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a US Person; or
  • Any partnership of which any partner is a US Person.
  • Certain restrictions also apply to any direct holding by an individual who is a US citizen or a US tax resident or any non-US partnership, non-US trust or similar tax transparent non-US entity that has any partner, beneficiary or owner that is a US Person, US citizen or US tax resident.
  • Should a Shareholder become a (i) US Person, (ii) US citizen, (iii) US tax resident or (iv) specified US person for purposes of the US Foreign Account Tax Compliance Act (FATCA), such person may be subject to US withholding taxes and tax reporting to any relevant tax authority.