Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 118

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 10
Chunk 118
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 particular tax consequences applicable
to them relating to the purchase, ownership and disposition of our Ordinary Share including the applicability of U. S. federal, state
and local tax laws and non-U. S. tax laws.

Taxation of Dividends and Other Distributions
on Our Ordinary Share

Subject to the discussion below
under “ Passive Foreign Investment Company Rules,” any cash distributions paid on our Ordinary Share out of our current or
accumulated earnings and profits, as determined under U. S. federal income tax principles, will generally be includible in the gross
income of a U. S. Holder as dividend income on the day actually or constructively received by the U. S. Holder. Because we
do not intend to determine our earnings and profits on the basis of U. S. federal income tax principles, any distribution we pay will
generally be treated as a “dividend” for U. S. federal income tax purposes. A non-corporate U. S. Holder will be subject
to tax on dividend income from a “qualified foreign corporation” at a lower applicable capital gains rate rather than the
marginal tax rates generally applicable to ordinary income provided that certain holding period requirements are met. A non-U. S. corporation
(other than a corporation that is classified as a PFIC for the taxable year in which the dividend is paid or the preceding taxable year)
will generally be considered to be a qualified foreign corporation (i) if it is eligible for the benefits of a comprehensive tax
treaty with the United States that the U. S. Secretary of Treasury determines is satisfactory for purposes of this provision
and includes an exchange of information program, or (ii) with respect to any dividend it pays on stock that is readily tradable on
an established securities market in the United States, including Nasdaq. It is unclear whether dividends that we pay on our Ordinary
Share will meet the conditions required for the reduced tax rate. You are urged to consult your tax advisor regarding the availability
of the lower rate for dividends paid with respect to our Ordinary Share. Dividends received on our Ordinary Share will not be eligible
for the dividends-received deduction allowed to corporations.

Dividends will generally be
treated as income from foreign sources for U. S. foreign tax credit purposes and will generally constitute passive category income.
Depending on the U. S. Holder’s individual facts and circumstances, a U. S. Holder may be eligible, subject to a number
of complex limitations