Company: HPP
Filing Date: 2025-07-15
Form Type: S-3
Source: 0001193125-25-159399
Chunk: 86

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-07-15
Form: S-3
Chunk 86
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 shareholders are exempt from FIRPTA, except to the extent owners of such qualified shareholders that are not also qualified shareholders own, actually or constructively, more than 10% of our capital stock. Furthermore, dispositions of our common stock by certain “qualified foreign pension funds” or entities all of the interests of which are held by such “qualified foreign pension funds” are exempt from FIRPTA. Non-U.S.holders should consult their tax advisors regarding the application of these rules. Notwithstanding the foregoing, gain from the sale, exchange or other taxable disposition of our common stock not otherwise subject to FIRPTA will be taxable to a non-U.S.holder if either (a) the investment in our common stock is treated as effectively connected with the conduct by the non-U.S.holder of a trade or business within the United States (and, if required by an applicable income tax treaty, the non-U.S.holder maintains a permanent establishment in the United States to which such gain is attributable), in which case the non-U.S.holder will be subject to the same treatment as U.S. holders with respect to such gain, except that a non-U.S.holder that is a corporation may also be subject to the 30% branch profits tax (or such lower rate as may be specified by an applicable income tax treaty) on such gain, as adjusted for certain items, or (b) the non-U.S.holder is a nonresident alien individual who is present in the United States for 183 days or more during the taxable year and certain other conditions are met, in which case the non-U.S.holder will be subject to a 30% tax on the non-U.S.holder’s capital gains (or such lower rate specified by an applicable income tax treaty), which may be offset by U.S. source capital losses of the non-U.S.holder (even though the individual is not considered a resident of the United States), provided the non-U.S.holder has timely filed U.S. federal income tax returns with respect to such losses. In addition, even if we are a domestically controlled qualified investment entity, upon disposition of our common stock, a non-U.S.holder may be treated as having gain from the sale or other taxable disposition of a USRPI if the non-U.S.holder (1) disposes of such stock within a 30-dayperiod preceding the ex-dividenddate of a distribution, any portion of which, but for the disposition, would have been treated as gain from the sale or