Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 86

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 86
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 S.
tax considerations, relating to the ownership and disposition of our Class A Ordinary Shares. The following summary does not address
all aspects of U. S. federal income taxation that may be important to particular investors in light of their individual circumstances
or to persons in special tax situations such as:

  financial                                                                                    
  insurance                                                                                    
  pension                                                                                      
  cooperatives;                                                                                
  regulated                                                                                    
  real                                                                                         
  broker-dealers;                                                                              
  traders                                                                                      
  governments                                                                                  
  certain                                                                                      
  tax-exempt                                                                                   
  persons                                                                                      
  persons                                                                                      
  persons                                                                                      
  passive                                                                                      
  controlled                                                                                   
  persons                                                                                      
  partnerships                                                                                 

  49  

PROSPECTIVE
INVESTORS ARE URGED TO CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF U. S. FEDERAL TAXATION TO THEIR PARTICULAR CIRCUMSTANCES,
AND THE STATE, LOCAL, NON-U. S., OR OTHER TAX CONSEQUENCES OF THE OWNERSHIP AND DISPOSITION OF OUR ORDINARY SHARES.

For
purposes of this discussion, a “ U. S. Holder” is a beneficial owner of our Class A Ordinary Shares that is, for U. S. federal
income tax purposes:

  an                                                     

  a                                                                                             

  an                                                                                         

  a                                                                                                 

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

Taxation
of Dividends and Other Distributions on Our Class A Ordinary Shares

Subject
to the discussion below under “ Passive Foreign Investment Company Rules,” any cash distributions paid on our Class A Ordinary
Shares 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