(10) What are the tax implications?

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.

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