Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 92

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 92
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 gains that are effectively connected with the Non-U. S. Holder’s conduct of a trade or business in the U. S. (and,
if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such holder maintains
or maintained in the U. S.) generally will be subject to regular U. S. federal income tax at the same regular U. S. federal income tax rates
as applicable to a comparable U. S. Holder and, in the case of a Non-U. S. Holder that is a corporation for U. S. federal income tax purposes,
may also be subject to an additional branch profits tax at a 30% rate or a lower applicable tax treaty rate.

Information
Reporting and Backup Withholding

Certain
U. S. Holders are required to report information to the Internal Revenue Service (“ IRS”) relating to an interest in “specified
foreign financial assets,” including shares issued by a non-U. S. corporation, for any year in which the aggregate value of all
specified foreign financial assets exceeds $50,000 (or a higher dollar amount prescribed by the IRS), subject to certain exceptions (including
an exception for shares held in custodial accounts maintained with a U. S. financial institution). These rules also impose penalties if
a U. S. Holder is required to submit such information to the IRS and fails to do so.

In
addition, dividend payments with respect to our Class A Ordinary Shares and proceeds from the sale, exchange or redemption of our Class
A Ordinary Shares may be subject to additional information reporting to the IRS and possible U. S. backup withholding. Backup withholding
will not apply, however, to a U. S. Holder who furnishes a correct taxpayer identification number and makes any other required certification
on IRS Form W-9 or who is otherwise exempt from backup withholding. U. S. Holders who are required to establish their exempt status generally
must provide such certification on IRS Form W-9. U. S. Holders are urged to consult their tax advisors regarding the application of the
U. S. information reporting and backup withholding rules.

Backup
withholding is not an additional tax. Amounts withheld as backup withholding may be credited against your U. S. federal income tax liability,
and you may obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund
with the IRS and furnishing any required information. We do not intend to withhold taxes for individual shareholders