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Well, that's pretty much it...
Except:
p.2 is not a broker but a dealing bank in white
(otherwise the uninitiated will rub their feet in the buns while searching for a forex broker :)))
and addition:
Point 3 does not have to be offshore, you can also do some trading in your AO
It is true that there will be a tax... but honestly ...
yes, i forgot about banks as an option.
not so sure about the Russian legal entity... it would be even worse...
A concrete example on the payment of tax:
https://www.mql5.com/ru/forum/123903