Sucasa will issue a structured promissory note (short term indebtedness commercial paper).
Foreign Investors: If you are a nonresident alien and will not be trading/selling/transacting this note to a US person, you will not be subject to US international tax withholding requirements. If you are unsure of your legal status, please consult a licensed tax professional.
US Investors: You will be required to pay income tax on capital gains as required by US state and/or federal regulations.