Company: CGCT
Filing Date: 2025-03-05
Form Type: S-1/A
Source: 0001104659-25-020969
Chunk: 295

Company: Cartesian Growth Corp III
Filing Date: 2025-03-05
Form: S-1/A
Chunk 295
---
 to begin separate trading on the 52 day following
the date of this prospectus unless Cantor informs us of its decision to allow earlier separate trading, subject to our satisfaction of
certain conditions as described further herein. Once the securities comprising the units begin separate trading, we expect that the Class A
ordinary shares and warrants will be listed on Nasdaq under the symbols “CGCT” and “CGCTW,” respectively. However,
we cannot guarantee that our securities will be approved for listing on Nasdaq.

<div align='center'>155

Taxation</div>

The following summary of certain Cayman Islands
and United States federal income tax consequences of an investment in our units, each consisting of one Class A ordinary share
and one-half of one redeemable warrant, which we refer to collectively as our securities, is based upon laws and relevant interpretations
thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does not deal with all possible
tax consequences relating to an investment in our Class A ordinary shares and warrants, such as the tax consequences under state,
local and other tax laws.

Prospective investors should consult their advisors
on the possible tax consequences of investing in our securities under the laws of their country of citizenship, residence or domicile.

Cayman Islands Taxation

The following is a discussion on certain Cayman
Islands income tax consequences of an investment in our securities. The discussion is a general summary of present law, which is subject
to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular circumstances,
and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

The Cayman Islands currently levies no taxes
on individuals or corporations based upon profits, income, gains, or appreciation and there is no taxation in the nature of inheritance
tax, gift tax or estate duty. There are no other taxes likely to be material to us levied by the Government of the Cayman Islands except
for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the Cayman
Islands. No stamp duty is payable in the Cayman Islands on the issue of shares by, or any transfers of shares of, Cayman Islands companies
(except those which hold interests in land in the Cayman Islands). There are no exchange control regulations or currency restrictions
in the Cayman Islands.

Payments of dividends and