Company: OSRH
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001213900-25-053114
Chunk: 134

Company: OSR Holdings, Inc.
Filing Date: 2025-06-10
Form: S-1/A
Chunk 134
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 pronouncements of the IRS, all as in effect on the date of this prospectus. These authorities are subject to differing interpretations and may change, possibly retroactively, resulting in U.S. federal income tax consequences different from those discussed below. We have not requested a ruling from the IRS with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions. 85 This discussion is limited to non-U.S. holders who purchase our common stock pursuant to this offering and who hold our common stock as a “capital asset” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all of the U.S. federal income tax consequences that may be relevant to a non-U.S. holder in light of such non-U.S. holder’s particular circumstances. This discussion also does not consider any specific facts or circumstances that may be relevant to non-U.S. holders subject to special rules under the U.S. federal income tax laws, including:

| ● | certain former citizens or long-term residents of the United States;                                 |
| ● | “controlled foreign corporations;”                                                                   |
| ● | “passive foreign investment companies;”                                                              |
| ● | corporations that accumulate earnings to avoid U.S. federal income tax;                              |
| ● | banks, financial institutions, investment funds, insurance companies, brokers, dealers, or traders   
 in securities;                                                                                       |
| ● | tax-exempt organizations and governmental organizations;                                             |
| ● | tax-qualified retirement plans;                                                                      |
| ● | persons who acquire our common stock through the exercise of an option or otherwise as compensation; |
| ● | qualified foreign pension funds as defined in Section 897(l)(2) of the Code and entities all of the  
 interests of which are held by qualified foreign pension funds;                                      |
| ● | persons subject to the alternative minimum tax;                                                      |
| ● | persons subject to special tax accounting rules under Section 451(b) of the Code;                    |
| ● | persons that own or have owned, actually or constructively, more than 5% of our common stock;        |
| ● | persons who have elected to mark securities to market; and                                           |
| ● | persons holding our common stock as part of a hedging or conversion transaction or straddle, or a    
 constructive sale, or other risk reduction strategy or integrated investment.                        |

If an entity or arrangement