Company: SVV
Filing Date: 2025-05-13
Form Type: S-3
Source: 0001193125-25-118371
Chunk: 54

Company: Savers Value Village, Inc.
Filing Date: 2025-05-13
Form: S-3
Chunk 54
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 within the United States and
(ii) if you are eligible for the benefits of an income tax treaty with the United States and such treaty so requires, such income or gain is attributable to a permanent establishment (or, if you are an individual, a fixed base) that you
maintain in the United States or (B) with respect to gain, we are or have been a USRPHC at any time during the shorter of the five-year period ending on the date of the disposition of our common stock and your holding period for our common
stock (subject to the 5% ownership exception set forth above in the second paragraph of “—Sale, Exchange or Other Taxable Disposition of Common Stock”). Generally, U.S. trade or business income is not subject to U.S. federal
withholding tax (provided that you comply with applicable certification and disclosure requirements, including providing a properly executed IRS Form W-8ECI (or successor form)); instead, such income is
subject to U.S. federal income tax on a net basis at regular U.S. federal income tax rates (generally in the same manner as a U.S. person). If you are a corporation, any U.S. trade or business income that you receive may also be subject to a
“branch profits tax” at a 30% rate, or at a lower rate prescribed by an applicable income tax treaty.

Information Reporting and Backup Withholding

Any dividend income that is subject to U.S. federal withholding tax or that is exempt from such withholding
pursuant to an income tax treaty must be annually reported to the IRS and to each Non-U.S. Holder. Copies of these information returns may also be made available under the provisions of a specific treaty or agreement to the tax authorities of the
country in which a Non-U.S. Holder resides. Under certain circumstances, the Code imposes a backup withholding obligation on certain reportable payments. Dividends paid to you will generally be exempt from
backup withholding if you provide a properly executed IRS Form W-8BEN, Form W-8BEN-E or
W-8ECI (or, in each case, a successor form) or otherwise establish an exemption and the applicable withholding agent does not have actual knowledge or reason to know that you are a U.S. person or that the
conditions of such other exemption are not, in fact, satisfied.

The payment of the proceeds from the disposition of our common stock to
or through the U.S. office of any broker (