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The disgraced financier was in talks to buy luxury abode Bin Ennakhi - but the purchase was never completed.
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Epstein had pursued acquiring Bin Ennakhil since 2011, but disputes with the seller over the price and purchase arrangement dragged on for years.
The grand palace in the luxury Palmeraie neighbourhood of Marrakech has been described as an architectural masterpiece, built by 1,300 craftsmen and featuring ornate carvings and mosaics.
Epstein signed a $14.95m (£11m) wire transfer on 5 July 2019, the day before his arrest, following an agreement to buy the offshore company that owned the property for €18m (£13.3m).
According to the released documents, the transfer was Epstein's last major financial transaction in the period before his arrest by US authorities on sex trafficking charges upon his return to New York.
Three days after the arrest, Epstein's accountant Richard Kahn cancelled the wire transfer and the purchase was ultimately never completed.
Morocco has no extradition treaty with the US and local media has speculated that one of Epstein's motivations to purchase the property may have been to retreat to the country to avoid arrest, if new charges were brought against him.
However, a former associate of Epstein, who preferred not to be named, said the transaction showed Epstein "had no clue" about his imminent arrest.
They added that "it would make sense if he was thinking of a potential sanctuary where he could still live like a king".
The released files, however, contain no reference to Epstein discussing the country as a possible refuge from US authorities.
Epstein's connections to Morocco go back to at least the early 2000s, with Virginia Giuffre, one of his most prominent accusers, recounting in her memoir of being flown to Tangier by Epstein and Ghislaine Maxwell to inspect the interior design of a number of luxury properties.
At the time, Epstein wanted to
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