Блог о трейдинге
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Показано 35 статей в #compliance
#compliance

Wash Sale Rule Complete Guide: The 61-Day Trap Across All Accounts
Master the IRS wash sale rule: the 61-day window, substantially identical test, basis adjustment, and the permanent-loss IRA trap to avoid.

US SEC, CFTC, and NFA Regulatory Framework for Traders
Map the US trading regulator landscape: SEC for securities and options, CFTC for futures and forex, and NFA as the self-regulatory body enforcing rules.

Trader vs Investor Tax Status: Choosing and Defending Your Filing Position
Learn the requirements, benefits, and risks of Trader Tax Status (TTS) versus default investor treatment, including expense deductions and MTM election.

Short-Term vs Long-Term Capital Gains Tax Rules Every Trader Must Know
Compare US short-term and long-term capital gains tax rates, holding period thresholds, and the NIIT surtax to keep more of your trading profits.

Section 1256 Contracts: The 60/40 Tax Advantage for Futures Traders
Discover how Section 1256 contracts give futures and broad-based index options a 60% long-term, 40% short-term blended rate and year-end MTM treatment.

Offshore Broker Selection and Risks: What Traders Must Verify
Evaluate offshore brokers by jurisdiction, regulatory tier, segregated funds, withdrawal track record, and conflict-of-law risks before depositing capital.

Mark-to-Market (MTM) Election: Pros, Cons, and the April 15 Deadline
Weigh the Section 475(f) mark-to-market election for traders: ordinary treatment, no wash sales, and no $3,000 cap versus losing long-term rates.

Leverage Limits Global Comparison: US, EU, and Australia
Compare retail trading leverage limits across the US (50:1 forex), the EU (30:1 ESMA caps), and Australia (ASIC 30:1), with PDT and crypto rules.

ESMA and MiFID II Investor Protection Rules for EU Traders
Explore ESMA and MiFID II investor protection: leverage caps, negative balance protection, product governance, and best execution for retail traders.

Cryptocurrency Tax Treatment: IRS 2024-2025 Reporting Updates
Understand US crypto tax rules under IRS 2024-2025 updates: property treatment, Form 1099-DA, staking revenue rulings, and cost basis methods.

Cross-Border Trading Compliance Essentials: Reporting and Restrictions
Master cross-border trading compliance: FBAR and FATCA thresholds, PFIC reporting, Regulation S, short-sale restrictions, and sanctions screening.

Cross-Border Trader Tax Considerations: Residency, Treaty, and Reporting
Navigate cross-border trading taxes: tax residency tie-breakers, W-8BEN treaty rates, PFIC rules, FBAR/FATCA thresholds, and double-taxation traps.
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