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From previous posts I understand you not only need a U.S. corporation but also an SSN to get a U.S. merchant account.
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hi jenny... mmm, i wasn't referring to US-incorporation for acquiring a merchant account though, just so you could take advantage of the third-party processors that are stable here in the states. i know theres been many threads here on GFY pertaining to europeans incorporating w/in the US so they could get valid accounts w/ the US ISPS (ccBill for us)..