Company: MKDWW
Filing Date: 2025-01-23
Form Type: F-1
Source: 0001493152-25-003296
Chunk: 83

Company: MKDWELL Tech Inc.
Filing Date: 2025-01-23
Form: F-1
Chunk 83
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 States federal income tax consequences that may be relevant to a particular U.S. Holder’s particular circumstances, such as consequences relating to the Medicare contribution tax on net investment income or the alternative minimum tax.

The following discussion neither deals with the tax consequences to any particular investor nor describes all of the tax consequences applicable to persons in special tax situations such as:

| ● | banks; |

| ● | certain                 
 financial institutions; |

| ● | insurance  
 companies; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | broker   
 dealers; |

| ● | United              
 States expatriates; |

| ● | traders                                                    
 that elect to use the mark-to-market method of accounting; |

| ● | tax-exempt 
 entities;  |

| ● | persons                                                                                       
 holding Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons                                                                                                                              
 that actually or constructively (including through the ownership of Warrants) own 10% or more of our stock, by total combined voting 
 power or by value;                                                                                                                   |

| ● | persons                                                                                                             
 who acquired Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; or |

| ● | persons                                                                      
 holding Ordinary Shares through partnerships or other pass-through entities. |

| 51 |

INVESTORS SHOULD CONSULT THEIR TAX ADVISORS ABOUT THE APPLICATION OF THE UNITED STATES FEDERAL INCOME TAX RULES TO THEIR PARTICULAR CIRCUMSTANCES AS WELL AS THE STATE AND LOCAL, FOREIGN AND OTHER TAX CONSEQUENCES TO THEM OF THE OWNERSHIP AND DISPOSITION OF OUR ORDINARY SHARES RECEIVED UPON EXERCISE OF THE WARRANTS.

The discussion below of the United States federal income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of Ordinary Shares or Warrants and you are, for United States federal income tax purposes,

| ● | an                                                            
 individual who is a citizen or resident of the United States; |

| ● | a                                                                                                                                
 corporation (or other entity taxable as a corporation for United States federal income tax purposes) created or organized in the 
 United States or under the laws of the United States, any state thereof or the District of Columbia;                             |

| ● | an                                                                                                           
 estate, the income of which is subject to United States federal income taxation regardless of its source; or |

| ● | a                                                                                                                                     
 trust (a) that is subject