Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 12

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 12
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 its receipt
of the dividends. In current practice, a Hong Kong entity must obtain a tax resident certificate from the Hong Kong tax authority to apply
for the 5% lower PRC withholding tax rate. As the Hong Kong tax authority will issue such a tax resident certificate on a case-by-case
basis, we cannot assure you that we will be able to obtain the tax resident certificate from the relevant Hong Kong tax authority and
enjoy the preferential withholding tax rate of 5% under the Double Taxation Arrangement with respect to dividends to be paid by a PRC
subsidiary to its immediate holding company. As of the date of this prospectus, we do not have a PRC subsidiary. In the event that we
acquire or form a PRC subsidiary in the future and such PRC subsidiary desires to declare and pay dividends to our Hong Kong subsidiary,
our Hong Kong subsidiary will be required to apply for the tax resident certificate from the relevant Hong Kong tax authority. In such
event, we plan to inform the investors through SEC filings, such as a current report on Form 8-K, prior to such actions. See “Risk
Factors – Risks Relating to Doing Business in Hong Kong.”

| vii |

<div align='center'>SPECIAL CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS</div>

Certain matters discussed
in this registration statement may constitute forward-looking statements for purposes of the Securities Act of 1933, as amended (the “Securities Act”) and the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and involve known and unknown
risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from
the future results, performance or achievements expressed or implied by such forward-looking statements. The words “anticipate,”
“believe,” “estimate,” “may,” “expect” and similar expressions are generally intended
to identify forward-looking statements. Our actual results may differ materially from the results anticipated in these forward-looking
statements due to a variety of factors, including, without limitation, those discussed under the captions “Risk Factors,”
and elsewhere in this registration statement. All written or oral forward-looking statements attributable to us are expressly qualified
in their entirety by these cautionary statements. Such forward-looking statements include, but are not limited to, statements about our:

| · | expectations for increases or decreases in expenses;                                                           |
| · | expectations for incurring capital expenditures to