Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 82

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 82
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ates                                                                                                                        
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  controlled                                                                                                                         
  passive                                                                                                                            

This
discussion does not address any aspect of U. S. federal non-income tax laws, such as gift or estate tax laws, state, local or non-U. S.
tax laws or, except as discussed herein, any tax reporting obligations of a holder of our securities. Additionally, this discussion does
not consider the tax treatment of partnerships or other pass-through entities or persons who hold our securities through such entities.
If a partnership (or other entity classified as a partnership for U. S. federal income tax purposes) is the beneficial owner of our securities,
the U. S. federal income tax treatment of a partner in the partnership generally will depend on the status of the partner and the activities
of the partnership. This discussion also assumes that any distributions made (or deemed made) by us on our securities shares and any
consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be
in U. S. dollars.

We
have not sought, and will not seek, a ruling from the IRS of an opinion of counsel as to any U. S. federal income tax consequence described
herein. The IRS may disagree with the descriptions herein, and its determination may be upheld by a court. Moreover, there can be no
assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the
statements in this discussion.

THIS
DISCUSSION IS ONLY A SUMMARY OF THE MATERIAL U. S. FEDERAL INCOME TAX CONSEQUENCES OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR
SECURITIES. IT DOES NOT PROVIDE ANY ACTUAL REPRESENTATIONS AS TO ANY TAX CONSEQUENCES OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF
OUR SECURITIES AND WE HAVE NOT OBTAINED ANY OPINION OF COUNSEL WITH RESPECT TO SUCH TAX CONSEQUENCES. AS A RESULT, EACH PROSPECTIVE INVESTOR
IN OUR SECURITIES IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH INVESTOR OF THE ACQUISITION,
OWNERSHIP AND DISPOSITION OF OUR SECURITIES, INCLUDING THE APPLICABILITY AND EFFECT OF ANY STATE, LOCAL, AND NON-U. S