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W-8BEN Form

Non-US individuals and businesses may have to file this form for the Internal Revenue Service (IRS), the US tax authority.
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Internal Rate of Return (IRR)

A means of calculating the potential future return on an investment.
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Money laundering

A method of moving money obtained illicitly through the financial system so it can be used legally.
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Xetra

A trading venue operated by the Frankfurt Stock Exchange.
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