Company: HPP
Filing Date: 2025-06-13
Form Type: 424B5
Source: 0001193125-25-140284
Chunk: 162

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-06-13
Form: 424B5
Chunk 162
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 unless the REIT has actual knowledge that such person is not a United States
person or is a foreign-controlled person. We believe, but cannot guarantee, that we are a “domestically controlled qualified investment entity.” Because our common stock is (and, we anticipate, will continue to be) publicly traded, no
assurance can be given that we will continue to be a “domestically controlled qualified investment entity.”

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Even if we do not qualify as a “domestically controlled qualified investment entity” at the time a non-U.S.holder sells our capital stock, gain realized from the sale or other taxable disposition by a non-U.S.holder of such stock would not be subject to U.S. federal income tax under FIRPTA as a sale of a USRPI if:

| 1. | such class of stock is “regularly traded,” as defined by applicable Treasury Regulations, on an 
 established securities market such as the NYSE; and                                             |

In addition, dispositions of our capital stock by qualified shareholders are exempt from FIRPTA, except to the extent owners of such qualified shareholders that are not also qualified shareholders own, actually or constructively, more than 10% of our capital stock. Furthermore, dispositions of our capital stock by certain “qualified foreign pension funds” or entities all of the interests of which are held by such “qualified foreign pension funds” are exempt from FIRPTA. Non-U.S.holders should consult their tax advisors regarding the application of these rules. Notwithstanding the foregoing, gain from the sale, exchange or other taxable disposition of our capital stock not otherwise subject to FIRPTA will be taxable to a non-U.S.holder if either (a) the investment in our capital stock is treated as effectively connected with the conduct by the non-U.S.holder of a trade or business within the United States (and, if required by an applicable income tax treaty, the non-U.S.holder maintains a permanent establishment in the United States to which such gain is attributable), in which case the non-U.S.holder will be subject to the same treatment as U.S. holders with respect to such gain, except that a non-U.S.holder that is a corporation may also be subject to the 30% branch profits tax (or such lower rate as may be specified by an applicable income tax treaty) on such gain, as adjusted for certain items, or (b) the non-U.S.holder is a nonresident alien individual who is present in the United