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Can an individual be a QBU? If so, under what circumstances? What if I live in Spain and have a consulting business there that I

Can an individual be a QBU? If so, under what circumstances?

What if I live in Spain and have a consulting business there that I operate as a disregarded entity. Do I have a QBU?

What if I operate my consulting business as a single member entity with an office in NY and an office in Spain. Do I have a QBU?

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