Company: CAAS
Filing Date: 2025-07-01
Form Type: F-4
Source: 0001104659-25-064447
Chunk: 36

Company: China Automotive Systems, Inc.
Filing Date: 2025-07-01
Form: F-4
Chunk 36
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, and dividends paid by CAAS Cayman to non-U.S.
stockholders will generally be subject to withholding tax at a 30% rate (or a reduced rate specified by an applicable income tax treaty).
While the Redomicile Merger is not anticipated to have any material impact on our effective tax rate, changes in U.S. tax laws could adversely
affect our results of operations and profitability.

As a foreign private issuer, CAAS Cayman will not be required to provide its shareholders with the same information as the Company would if the Company remained a U.S. public issuer and, as a result, you may not receive as much information about CAAS Cayman as you did about the Company and you may not be afforded the same level of protection as a beneficial owner of CAAS Cayman under applicable laws and the CAAS Cayman’s amended and restated memorandum and articles of association as you were as a shareholder of the Company under applicable laws and the Company’s certificate of incorporation and bylaws.

Following the completion of the Redomicile Merger,
CAAS Cayman is expected to qualify as a “foreign private issuer” under the rules and regulations of the SEC. CAAS Cayman
will remain subject to the mandates of the Sarbanes-Oxley Act. However, as a foreign private issuer, CAAS Cayman will be exempt from certain
rules under the Exchange Act that would otherwise apply if CAAS Cayman were a company incorporated in the United States or did not
meet the other conditions to qualify as a foreign private issuer. For example, if CAAS Cayman qualifies as a foreign private issuer:

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| · | CAAS Cayman will not be required to provide the same level of disclosure                                                                     
 on certain issues, such as executive compensation;                                                                                           |
| · | CAAS Cayman will be exempt from filing quarterly reports under the Exchange                                                                  
 Act with the SEC;                                                                                                                            |
| · | CAAS Cayman will not be subject to the requirement to comply with Regulation                                                                 
 FD, which imposes certain restrictions on the selected disclosure of material information;                                                   |
| · | CAAS Cayman will not be required to comply with the sections of the Exchange                                                                 
 Act regulating the solicitation of proxies, consents or authorizations in respect of a security registered under the Exchange Act; and       |
| · | CAAS Cayman will not be required to comply with Section 16 of the Exchange                                                                   
 Act requiring insiders to file public reports