Company: NUTR
Filing Date: 2025-05-12
Form Type: S-1/A
Source: 0001641172-25-009604
Chunk: 134

Company: NUSATRIP Inc
Filing Date: 2025-05-12
Form: S-1/A
Chunk 134
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 OWNERSHIP AND DISPOSITION OF OUR COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX RULES OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S. OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY.

Non-U.S. Holder Defined

For purposes of this discussion, a “non-U.S. holder” is a beneficial owner of our Common Stock that, for U.S. federal income tax purposes, is neither a “U.S. person” nor an entity (or arrangement) treated as a partnership. A “U.S. person” is any person that, for U.S. federal income tax purposes, is or is treated as any of the following:

| ● | an                                                                                                                                          
 individual who is a citizen or resident of the United States;                                                                               |
| ● | a                                                                                                                                           
 corporation or other entity taxable as a corporation created or organized in the United States or under the laws of the United States       
 or any political subdivision thereof, or otherwise treated as such for U.S. federal income tax purposes;                                    |
| ● | an                                                                                                                                          
 estate whose income is subject to U.S. federal income tax regardless of its source; or                                                      |
| ● | a                                                                                                                                           
 trust (x) whose administration is subject to the primary supervision of a U.S. court and that has one or more U.S. persons who have         
 the authority to control all substantial decisions of the trust or (y) that has made a valid election under applicable Treasury Regulations 
 to be treated as a U.S. person.                                                                                                             |

Distributions

As described in the section titled “ Dividend Policy,” we have never declared or paid cash dividends on our Common Stock, and we do not anticipate paying any dividends on our Common Stock following the completion of this offering. However, if we do make distributions of cash or property on our Common Stock to non-U.S. holders, such distributions will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. To the extent those distributions exceed both our current and our accumulated earnings and profits, the excess will first constitute a return of capital and will reduce each non-U.S. holder’s adjusted tax basis in our Common Stock, but not below zero. Any additional excess will then be treated as capital gain from the sale of stock, as discussed under “ Gain on Disposition of Common Stock.”

Subject to