Company: DDC
Filing Date: 2025-10-24
Form Type: F-1
Source: 0001213900-25-102214
Chunk: 242

Company: DDC Enterprise Ltd
Filing Date: 2025-10-24
Form: F-1
Chunk 242
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Cshareholders of our Company would be able to obtain the benefits of any tax treaties between their country of tax residence and the PRC in the event that we are treated as a PRC resident enterprise. See “Risk Factors — Risks Related to Doing Business in China and Hong Kong — Dividends paid to our foreign investors and gains on the sale of the Class A Ordinary Shares by our foreign investors may become subject to PRC tax.” Certain United States Federal Income Tax Considerations The following discussion is a summary of U.S. federal income tax considerations generally applicable to U.S. Holders (as defined below) of the ownership and disposition of our ordinary shares. This summary applies only to U.S. Holders that hold our Class A Ordinary Shares as capital assets (generally, property held for investment) and that have the U.S. dollar as their functional currency. This summary is based on U.S. federal tax laws in effect as of the date of this report, on U.S. Treasury regulations in effect or, in some cases, proposed as of the date of this report, and judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which could apply retroactively and could affect the tax consequences described below. No ruling has been sought from the Internal Revenue Service (“IRS”) with respect to any U.S. federal income tax considerations described below, and there can be no assurance that the IRS or a court will not take a contrary position. Moreover, this summary 146 does not address the U.S. federal estate, gift, backup withholding, and alternative minimum tax considerations, or any state, local, and non -U.S. tax considerations, relating to the ownership and disposition of our ordinary shares. The following summary does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as: •financial institutions or financial services entities;; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •broker -dealers; •traders that elect to use a mark -to -marketmethod of accounting; •governments or agencies or instrumentalities thereof; •certain former U.S. citizens or long -termresidents; •tax -exemptentities (including private foundations); •persons liable for alternative minimum tax; •persons holding stock as part of a straddle, hedging, conversion or other