Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 367

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 367
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 shares of BLAC Common Stock are held through certain foreign intermediaries, to satisfy the relevant certification requirements of applicable United States Treasury Regulations. Special certification and other requirements apply to certain Non -U.S. Holders that are pass -throughentities rather than corporations or individuals. A Non -U.S. Holder of BLAC Common Stock eligible for a reduced rate of U.S. withholding tax pursuant to an income tax treaty may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non -U.S. Holders are urged to consult their own tax advisors regarding their entitlement to the benefits under any applicable income tax treaty. Sale, Exchange, Redemption or Other Taxable Disposition of BLAC Common Stock In general, a Non -U.S. Holder will not be subject to U.S. federal income or, subject to the discussion below under the headings “Information Reporting and Backup Withholding” and “Foreign Account Tax Compliance,” withholding tax on any gain realized upon the sale or other disposition of shares of BLAC Common Stock u except in the circumstances described under the heading “ — U.S. Federal Income Tax Consequences to Non -U .S. Holders of BLAC Common Stock Exercising Redemption Rights — Redemption Treated as Sale or Exchange — Non -U .S. Holders” above. The rules applicable to such gain in the event it is taxable are the same as those described under the heading “ — U.S. Federal Income Tax Consequences to Non -U .S. Holders of BLAC Common Stock Exercising Redemption Rights — Redemption Treated as Sale or Exchange — Non -U .S. Holders” above. Gain that is effectively connected with the conduct of a trade or business in the United States generally will be subject to U.S. federal income tax, net of certain deductions, at regular U.S. federal income tax rates. If the Non -U.S. Holder is a foreign corporation, the branch profits tax described above also may apply to such effectively connected gain. An individual Non -U.S. Holder who is subject to U.S. federal income tax because the Non -U.S. Holder was present in the United States for 183 days or more during the year of sale or other disposition of our securities will generally be subject to a flat 30% tax on the gain derived from such sale or other disposition, which may be offset by U.S. source capital losses, provided the Non -U.S. Holder has timely filed U.S. federal income tax