Investing in Amazon FBA

I've previously covered alternative investments such as Art, Crypto, Real Estate loans, and in this video, I interview an Amazon FBA operator to discover a new method of investing outside the stock market.
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Kyle takes a unique approach to creating a passive investing opportunity for investors: taking what is normally a very active method of earning income, and turning into an investment. Amazon FBA is normally a full-time job. You are basically building an e-commerce company on Amazon's infrastructure. This is great if you want to be an entrepreneur, but it's not as good for someone looking to invest their money without spending excess time managing it. Kyle makes it so anyone with limited time can invest passively into this style of business.
This conversation really opened my eyes to a whole new world of allocating capital, and I hope to do similar interviews in the future.
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I am not a financial or investment advisor. Everything in this video is for entertainment purposes only. Links above include affiliate commission or referrals, and I receive compensation from partnering websites. The video is accurate as of the posting date but may not be accurate in the future.

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Is every investor their own business owner, or only a passive investor in this business? How and by whom are taxes reported?