Company: DKI
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001493152-25-010539
Chunk: 169

Company: DarkIris Inc.
Filing Date: 2025-03-17
Form: DRS
Chunk 169
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Hong Kong Taxation

The following summary of certain relevant taxation provisions under the laws of Hong Kong is based on current law and practice, is subject to changes therein and does not constitute legal or tax advice. This summary does not purport to address all possible tax consequences relating to purchasing, holding or selling the Class A Ordinary Shares, and does not take into account the specific circumstances of any particular investors, some of whom may be subject to special rules. Accordingly, holders or prospective purchasers (particularly those subject to special tax rules, such as banks, dealers, insurance companies and tax-exempt entities) should consult their own tax advisors regarding the tax consequences of purchasing, holding or selling the Class A Ordinary Shares. The discussion is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. Under the current laws of Hong Kong:

| ● | No                                                                                        
 profit tax is imposed in Hong Kong in respect of capital gains from the sale of the Class 
 A Ordinary Shares.                                                                        |

| ● | Revenue                                                                                        
 gains from the sale of Class A Ordinary Shares by persons carrying on a trade, profession      
 or business in Hong Kong where the gains are derived from or arise in Hong Kong from the       
 trade, profession or business will be subject to Hong Kong profits tax, which is               
 currently imposed at the rate of 16.5% and 15% on corporations and unincorporated businesses,  
 respectively. Profits tax is levied on a two-tiered profits tax rate basis, with the first     
 HK$2 million of profits being taxed at 8.25% for corporations and 7.5% for unincorporated      
 businesses, and profits exceeding the first HK$2 million being taxed at 16.5% for corporations 
 and 15% for unincorporated businesses.                                                         |

| ● | Gains                                                                                     
 arising from the sale of Class A Ordinary Shares, where the purchases and sales of Class  
 A Ordinary Shares are effected outside of Hong Kong such as, for example, on the New York 
 Stock Exchange, should not be subject to Hong Kong profits tax.                           |

According to the current tax practice of the Hong Kong Inland Revenue Department, dividends paid on the Class A Ordinary Shares would not be subject to any Hong Kong tax.

No Hong Kong stamp duty is payable on the purchase and sale of the Class A Ordinary Shares.

People’s Republic of China Taxation

According to the Enterprise Income Tax Law of the PRC (the