Epstein File EFTA01376110: Holder and Cayman Islands (DS10)

Epstein Index›Documents›EFTA01376110

⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01376110: Holder and Cayman Islands (DS10)

General DocumentDate unavailableEFTA013761101 keyword hits

0

views

0

shares

0

reactions

1

persons

1

keywords

2

excerpts

This document discusses Cayman Islands tax considerations and U.S. tax withholding requirements for holders of Class A Notes with Original Issue Discount (OID). It addresses the tax treatment obligations for U.S. holders of debt instruments issued by Cayman Islands entities.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

Cayman Islands

📋 Key Excerpts2

PersonKeyword

Excerpt 1

With respect to **Cayman** **Islands** taxation, see the discussion below in "-**Cayman** **Islands** Tax Considerations." Withholding Taxes.

Excerpt 2

If a U.S. **holder** acquires a Class A Note with OID, then regardless of such holder's method of accounting, the **holder** will be required to include such OID