Section 871(m)
Instruments subject to section 871(m) of the U.S. Internal Revenue Code (IRC) are only eligible in the following markets, in accordance with the linked guidelines:
- Germany: IRC Section 871(m) guidelines - CEU issued securities
- International: IRC Section 871(m) guidelines - CBL issued securities
- USA: U.S.A: Implementation of Section 871(m) of the Internal Revenue Code
Therefore, clients must not instruct receipt of these securities outside of these markets.