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Epstein File EFTA01365293: Cayman Islands (DS10)

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A detailed explanation of tax implications in the Cayman Islands, noting that there are currently no income, corporate, capital gains, estate, inheritance, or gift taxes in the jurisdiction.

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Excerpt 1
Holders of Notes are not subject to any tax in the **Cayman** **Islands** in respect of the holding, sale or other disposition of Notes issued by the Issuer.
Excerpt 2
The **Cayman** **Islands** currently have no income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax.
Excerpt 3
However, an instrument transferring title to such a registered security, if brought into or executed in the **Cayman** **Islands**, would be subject to **Cayman**

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