Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 80

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 80
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 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 to the supervision of a court within the United States and the control of one or more United States persons 
 as described in Internal Revenue Code Section 7701(a)(30), or (b) that has a valid election in effect under applicable U.S. Treasury  
 regulations to be treated as a United States person.                                                                                  |

If an entity or arrangement treated as a partnership for United States federal income tax purposes holds Ordinary Shares or Warrants, the tax treatment of a partner will generally depend upon the status and the activities of the partnership. A U.S. Holder that is a partner in a partnership holding Ordinary Shares is urged to consult its tax advisor.

Taxation of Dividends and Other Distributions on Ordinary Shares

Subject to the PFIC rules discussed below, the gross amount of any distributions we make to you with respect to our Ordinary Shares (without reduction for any amounts withheld) generally will be includible in your gross income as foreign source dividend income on the date of receipt by you, but only to the extent that the distribution is paid out of our current or accumulated earnings and profits (as determined under United States federal income tax principles). Any such dividends will not be eligible for the dividends received deduction allowed to corporations in respect of dividends received from other United States corporations.

To the extent that the amount of the distribution exceeds our current and accumulated earnings and profits (as determined under United States federal income tax principles), such excess amount will be treated first as a tax