Company: CAAS
Filing Date: 2025-08-04
Form Type: 424B3
Source: 0001104659-25-073486
Chunk: 139

Company: China Automotive Systems, Inc.
Filing Date: 2025-08-04
Form: 424B3
Chunk 139
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 to the lower treaty rate in accordance with U.S. Treasury regulations.   |

A Non-U.S. Holder that is eligible for a reduced
rate of U.S. withholding tax under an income tax treaty may obtain a refund of any excess amounts withheld by filing a refund claim with
the IRS.

If dividends paid to a Non-U.S. Holder are “effectively
connected” with the conduct of a trade or business within the United States by such Non-U.S. Holder, and, if required by an applicable
tax treaty, the dividends are attributable to a permanent establishment that the Non-U.S. Holder maintains in the United States, CAAS
Cayman and other payors generally are not required to withhold tax from the dividends; provided that the Non-U.S. Holder
has furnished to CAAS Cayman or another payor a valid IRS Form W-8ECI or an acceptable substitute form upon which the Non-U.S. Holder
certifies, under penalties of perjury, that:

| · | such                                                                                          
 Non-U.S. Holder is a non-U.S. person; and                                                     |
| · | the                                                                                           
 dividends are effectively connected with the conduct of a trade or business within the United 
 States by such Non-U.S. Holder and are includible in such Non-U.S. Holder’s gross income.     |

“Effectively connected” dividends
are taxed on a net income basis in the same manner as if a Non-U.S. Holder were a U.S. person.

“Effectively connected” dividends
received by a corporate Non-U.S. Holder may, under certain circumstances, be subject to an additional “branch profits tax”
at a 30% rate or at a lower applicable treaty rate.

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Sale, Exchange or Other Taxable Disposition of CAAS Cayman Ordinary Shares

A Non-U.S. Holder generally will not be subject
to U.S. federal income or withholding tax on gain recognized on a disposition of CAAS Cayman ordinary shares unless:

“Effectively connected” gains are
taxed on a net income basis in the same manner as if a Non-U.S. Holder were a U.S. person. “Effectively connected” gains
recognized by a corporate Non-U.S. Holder may also, under certain circumstances, be subject to an additional “branch profits tax”
at a 30% rate or at a lower applicable treaty rate. An individual Non-U.S. holder who is subject to U.S. federal income tax