Company: TGE
Filing Date: 2025-12-03
Form Type: 424B3
Source: 0001213900-25-117807
Chunk: 185

Company: Generation Essentials Group
Filing Date: 2025-12-03
Form: 424B3
Chunk 185
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and Indemnification Agreements

See “Management—
Employment Agreements and Indemnification Agreements.”

Share Incentive
Plans

See “Management—
Share Incentive Plan.”

License Agreement
between TGE and AMTD Group Inc.

See “Business— Intellectual
Property — Intellectual Property License Agreement with AMTD Group Inc.”

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TAXATION</div>

The following summary of
the material Cayman Islands and U.S. federal income tax consequences of an investment in our ordinary shares is based upon laws and relevant
interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does not deal with
all possible tax consequences relating to an investment in our ordinary shares, such as the tax consequences under state, local and other
tax laws.

Cayman Islands Tax Considerations

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains or appreciations and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the Government of the Cayman Islands
except for stamp duties which may be applicable on instruments executed in, or after execution brought within, the jurisdiction of the
Cayman Islands. The Cayman Islands are a party to a double tax treaty entered into with the United Kingdom in 2010 but otherwise is not
party to any double tax treaties. There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and
capital in respect of Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the
payment of a dividend or capital to any holder of Ordinary Shares, nor will gains derived from the disposal of Ordinary Shares be subject
to Cayman Islands income or corporation tax.

Under the laws of the Cayman
Islands, no stamp duty is payable in the Cayman Islands on transfers of shares of Cayman Islands companies except those which hold interests
in land in the Cayman Islands or if the transfer documents are executed in or brought into the Cayman Islands.

U.S. Federal Income Tax Considerations

General

The following is a discussion
of U.S. federal income tax considerations generally applicable to U.S. Holders (as defined below) of the ownership and disposition
Class A Ordinary Shares and Warrants (collectively, the “Securities”). This summary addresses only