Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 67

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 67
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/export matters;

    ●
    longer
    payment cycles than in the United States;

    ●
    inflation;

    ●
    economic
    policies and market conditions;

    ●
    unexpected
    changes in regulatory requirements;

    ●
    challenges
    in managing and staffing international operations;

    ●
    tax
    issues, such as tax law changes and variations in tax laws as compared to the United States;

    ●
    currency
    fluctuations;

    ●
    challenges
    in collecting accounts receivable;

    ●
    cultural
    and language differences;

    ●
    protection
    of intellectual property;

    ●
    employment
    regulations; and

    ●
    deterioration
    of political relations with the United States.

We
cannot assure you that we would be able to adequately address these additional risks. If we were unable to do so, our operations might
suffer.

Because
of the costs and difficulties inherent in managing cross-border business operations, our results of operations may be negatively impacted.

Managing
a business, operations, personnel or assets in another country is challenging and costly. Any management that we may have (whether based
abroad or in the U.S.) may be inexperienced in cross-border business practices and unaware of significant differences in accounting rules,
legal regimes and labor practices. Even with a seasoned and experienced management team, the costs and difficulties inherent in managing
cross-border business operations, personnel and assets can be significant (and much higher than in a purely domestic business) and may
negatively impact our financial and operational performance.

If
social unrest, acts of terrorism, regime changes, changes in laws and regulations, political upheaval, or policy changes or enactments
occur in a country in which we may operate after we effect our initial business combination, it may result in a negative impact on our
business.

Political
events in another country may significantly affect our business, assets or operations. Social unrest, acts of terrorism, regime changes,
changes in laws and regulations, political upheaval, and policy changes or enactments could negatively impact our business in a particular
country.

For
example, the Cayman Islands, together with several other non-European Union jurisdictions, have recently introduced legislation aimed
at addressing concerns raised by the Council of the European Union as to offshore structures engaged in certain activities which attract
profits without real economic activity. With effect from January 1, 2019, the International Tax Co-operation (Economic Substance) Act
(