Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 81

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 81
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. federal income tax consequences for U. S. holders and non-U. S. holders (each as defined
below) relating to the acquisition, ownership and disposition of our ordinary shares and warrants to acquire ordinary shares. This
section does not address any aspect of U. S. federal gift or estate tax, or the state, local or non-U. S. tax consequences of an
investment in our securities, nor does it provide any actual representations as to any tax consequences of the acquisition,
ownership or disposition of our securities.

The
discussion below of the U. S. federal income tax consequences to “ U. S. Holders” will apply to a beneficial owner of our securities
that is for U. S. federal income tax purposes:

  an                                                                                                                                       
  a                                                                                                                                        
  an                                                                                                                                       
  a                                                                                                                                        

If
a beneficial owner of our securities is not described as a U. S. Holder and is not an entity treated as a partnership or other pass-through
entity for U. S. federal income tax purposes, such owner will be considered a “ Non-U. S. Holder.” The material U. S. federal
income tax consequences of the acquisition ownership and disposition of our securities applicable specifically to Non-U. S. Holders are
described below under the heading “ Non-U. S. Holders.”

This
discussion is based on the Internal Revenue Code of 1986, as amended (the “ Code”), its legislative history, Treasury regulations
promulgated thereunder, published rulings and court decisions, all as currently in effect. These authorities are subject to change or
differing interpretations, possibly on a retroactive basis.

  53  

This
discussion assumes that the ordinary shares and warrants will trade separately and does not address all aspects of U. S. federal income
taxation that may be relevant to any particular holder based on such holder’s individual circumstances. In particular, this discussion
considers only holders who own and hold our securities as capital assets within the meaning of Section 1221 of the Code, and does not
address the potential application of the alternative minimum tax. In addition, this discussion does not address the U. S. federal income
tax consequences to holders that are subject to special rules, including:

  financial                                                                                                                          
  broker-dealers;                                                                                                                    
  taxpayers                                                                                                                          
  tax-exempt                                                                                                                         
  governments                                                                                                                        
  insurance                                                                                                                          
  regulated                                                                                                                          
  real                                                                                                                               
  expatri