Company: HPP
Filing Date: 2025-06-13
Form Type: 424B5
Source: 0001193125-25-140284
Chunk: 163

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-06-13
Form: 424B5
Chunk 163
---
 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 capital 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 exchange of a USRPI and (2) acquires, or enters into a contract or option to acquire, or is deemed to acquire, other shares of that stock during the 61-dayperiod beginning with the first day of the 30-dayperiod described in clause (1), unless such class of stock is “regularly traded” and the non-U.S.holder did not own more than 10% of such class of stock at any time during the one-yearperiod ending on the date of the distribution described in clause (1). If gain on the sale, exchange or other taxable disposition of our capital stock were subject to taxation under FIRPTA, the non-U.S.holder would be required to file a U.S. federal income tax return and would be subject to regular U.S. federal income tax with respect to such gain in the same manner as a taxable U.S. holder (subject to any applicable alternative minimum tax and a special alternative minimum tax in the case of nonresident alien individuals). In addition, if the sale, exchange or other taxable disposition of our capital stock were subject to taxation under FIRPTA, and if shares of the applicable class of our capital stock were not “regularly traded” on an established securities market, the purchaser of such capital stock generally would be required to withhold and remit to the IRS 15% of the purchase price. Redemption or Repurchase by Us. A redemption or repurchase of shares of our capital stock will be treated under Section