Company: CHOW
Filing Date: 2025-08-22
Form Type: F-1/A
Source: 0001641172-25-025146
Chunk: 159

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-08-22
Form: F-1/A
Chunk 159
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 subject to Hong Kong profits tax, which is currently                      
 imposed at the rate of 16.5% and 15% on corporations and unincorporated businesses, respectively, and at a maximum rate of 15% on individuals. 
 A two-tiered profits tax rates regime applies: 8.25% for corporation and 7.5% for unincorporated businesses and individuals on the             
 first HK$2 million of assessable profit, and 16.5% for corporation and 15% for unincorporated businesses and individuals on the                
 remainder of assessable profits.                                                                                                               |
| ● | Gains arising from the                                                                                                                         
 sale of Ordinary Shares, where the purchases and sales of the Ordinary Shares are effected outside of Hong Kong such as, for example,          
 on Cayman Islands, should not be subject to Hong Kong profits tax.                                                                             |

According to the current tax practice of the Hong Kong Inland Revenue Department, dividends paid on the Ordinary Shares would not be subject to any Hong Kong tax.

No Hong Kong stamp duty is payable on the purchase and sale of the Ordinary Shares.

| 105 |

<div align='center'>Underwriting</div>

We will enter into an underwriting agreement with US Tiger Securities, Inc. to act as the underwriter in this offering. Subject to the terms and conditions of the underwriting agreement, the underwriter has agreed to purchase, and we have agreed to sell to the underwriter, the number of our Ordinary Shares at the initial public offering price, less the underwriting discounts and commissions, as set forth on the cover page of this prospectus and as indicated below:

| Name                   |     | Number    
 of Shares |           |
| US                     
 Tiger Securities, Inc. |     |           | 2,600,000 |
| Total                  |     |           | 2,600,000 |

The underwriter is offering the shares subject to its acceptance of the shares from us and subject to prior sale. The underwriting agreement provides that the obligations of the underwriter to pay for and accept delivery of the shares offered by this prospectus are subject to the approval of certain legal matters by its counsel and to certain other conditions. The underwriter is obligated to take and pay for all of the shares offered by this prospectus if any such shares are taken. However, the underwriter is not required to take or pay for the shares covered by the underwriter’s over-allotment option described below.

We have granted to the underwriter an