Company: G
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001140361-25-041837
Chunk: 76

Company: Genpact LTD
Filing Date: 2025-11-13
Form: 424B5
Chunk 76
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 fiscal years beginning on or after January 1, 2025 and applies only to Bermuda entities that are part of Multinational Enterprise (“MNE”) groups with EUR 750 million or more in annual revenues in at least two of the four fiscal years immediately preceding the fiscal year in question (“Bermuda Constituent Entity Group”). Where corporate income tax is chargeable to a Bermuda Constituent Entity Group, the amount of corporate income tax chargeable for a fiscal year shall be (1) 15% of the net taxable income of the Bermuda Constituent Entity Group less (2) tax credits applicable to the Bermuda Constituent Entity Group under Part 4 of the CIT Act, or as prescribed. Bermuda’s corporate income tax regime will also include certain tax credits which will address multiple aspects of the broader tax system, which the Corporate Income Tax Agency of Bermuda has noted will be developed over time. Bermuda will continue to monitor further developments around the world as other jurisdictions address the OECD’s standards.

#### Material U.S. Federal Income Tax Consequences
The following discussion, subject to the limitations and conditions set forth herein, describes the material U.S. federal income tax consequences of owning and disposing of notes. The discussion is only applicable to holders that hold notes as “capital assets” (generally, for investment purposes) and who acquire the notes pursuant to this offering at their “issue price” (generally, the first price at which a substantial amount of the notes is sold for cash to investors, excluding bond houses, brokers and similar persons or organizations acting in the capacity of underwriters, placement agents or wholesalers). This discussion also assumes that the notes will not be issued with more than a de minimis amount of original issue discount for U.S. federal income tax purposes. This discussion does not address all aspects of U.S. federal income taxation that may be applicable to a holder of notes subject to special treatment under U.S. federal income tax law (including, but not limited to, persons subject to any alternative minimum tax, banks or other financial institutions, tax-exempt organizations, governmental organizations, regulated investment companies, real estate investment trusts, insurance companies, dealers in securities or foreign currencies, traders in securities who elect to mark their investments to market, partnerships or other pass-through entities or arrangements, U.S. Holders (defined below) who have a functional currency other than the U.S. dollar, U.S. expatriates, or holders that hold notes as part of a hedge, constructive sale, straddle, conversion or integrated transaction).