Company: FLYE
Filing Date: 2025-06-02
Form Type: 424B4
Source: 0001213900-25-050035
Chunk: 121

Company: Fly-E Group, Inc.
Filing Date: 2025-06-02
Form: 424B4
Chunk 121
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 for U.S. federal income tax purposes. Provided such dividends are not effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States (or, if required pursuant to an applicable income tax treaty, are not attributable to a permanent establishment of fixed base maintained by the Non -U.S. Holder in the United States), we will be required to withhold tax from the gross amount of the dividend at a rate of 30%, unless such Non -U.S. Holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W -8BENor W -8 BEN-E, as applicable). In the case of any constructive dividend, it is possible that this tax would be withheld from any amount owed to a Non -U.S. Holder by the applicable withholding agent, including cash distributions on other property or sale proceeds from Warrants or other property subsequently paid or credited to such holder. Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the Non -U.S. Holder’s adjusted tax basis in our Common Shares and, to the extent such distribution exceeds the Non -U.S. Holder’s adjusted tax basis, as gain realized from the sale or other disposition of our Common Shares, 80 which will be treated as described under “Non -U.S. Holders — Gain on Sale, Taxable Exchange or Other Taxable Disposition of Our Common Shares and Warrants” below. In addition, if we determine that we are or are likely to be classified as a “United States real property holding corporation” (see “ Non -U .S. Holders — Gain on Sale, Taxable Exchange or Other Taxable Disposition of Our Common Shares and Warrants” below), we will withhold 15% of any distribution that exceeds our current and accumulated earnings and profits, including a distribution in redemption of our Common Shares. See also “ Non -U .S. Holders — Possible Constructive Distributions” for potential U.S. federal tax consequences with respect to constructive distributions. Dividends that we pay to a Non -U.S. Holder that are effectively connected with such Non -U.S. Holder’s conduct of a trade or business within the United States (and, if a tax treaty applies, are attributable to a permanent establishment or fixed base maintained by the Non -U.S. Holder in the United States) will not be subject to U.S