Company: XXC
Filing Date: 2025-11-18
Form Type: 20-F
Source: 0001213900-25-111691
Chunk: 53

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-18
Form: 20-F
Item: Item 10
Chunk 53
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 significantly from those
summarized below. In addition, this discussion does not address any tax laws other than the United States federal income tax laws, including
any state, local, alternative minimum tax or non-United States tax considerations, or the Medicare tax on unearned income. Each potential
investor is urged to consult its tax advisor regarding the United States federal, state, local and non-United States income and other
tax considerations of an investment in our ordinary shares.

General

For
purposes of this discussion, a “ U. S. Holder” is a beneficial owner of our ordinary shares that is, for United States federal
income tax purposes, (i) an individual who is a citizen or resident of the United States, (ii) a corporation (or other entity treated
as a corporation for United States federal income tax purposes) created in, or organized under the laws of, the United States or any
state thereof or the District of Columbia, (iii) an estate the income of which is includible in gross income for United States federal
income tax purposes regardless of its source, or (iv) a trust (A) the administration of which is subject to the primary supervision of
a United States court and which has one or more United States persons who have the authority to control all substantial decisions of
the trust or (B) that has otherwise elected to be treated as a United States person under the Code.

If
a partnership (or other entity treated as a partnership for United States federal income tax purposes) is a beneficial owner of our ordinary
shares, the tax treatment of a partner in the partnership will depend upon the status of the partner and the activities of the partnership.
Partnerships and partners of a partnership holding our ordinary shares are urged to consult their tax advisors regarding an investment
in our ordinary shares.

The
discussion set forth below is addressed only to U. S. Holders that purchase ordinary shares in our initial public offering. Prospective
purchasers are urged to consult their own tax advisors about the application of U. S. federal income tax law to their particular circumstances
as well as the state, local, foreign and other tax consequences to them of the purchase, ownership and disposition of our ordinary shares.

Taxation
of Dividends and Other Distributions on our Ordinary Shares

Subject
to the passive foreign investment company rules discussed below, distributions of cash or other property made by us to you with respect
to the ordinary shares (including the amount of any taxes withheld