Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 262

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 262
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20% of amounts over NT$50,000,000. Stamp Duty As our company is incorporated in the Cayman Islands and the ADSs are not registered in any register kept in Taiwan, no stamp duty is payable in Taiwan on any instrument of transfer upon a sale or gift of the ADSs. U.S. Taxation This section describes the material United States federal income tax consequences of owning ADSs. It applies to you only if you acquire your ADSs in this offering and you hold your ADSs as capital assets for tax purposes. This discussion addresses only United States federal income taxation and does not discuss all of the tax consequences that may be relevant to you in light of your individual circumstances, including foreign, state or local tax consequences, estate and gift tax consequences, and tax consequences arising under the Medicare contribution tax on net investment income or the alternative minimum tax. This section does not apply to you if you are a member of a special class of holders subject to special rules, including:

| • |     | a dealer in securities, |

| • |     | a trader in securities that elects to use a                  
 mark-to-market method of accounting for securities holdings, |

| • |     | a tax-exempt organization, |

| • |     | a life insurance company, |

| • |     | a person that actually or constructively owns 10% or more of the combined voting power of our voting stock or of 
 the total value of our stock,                                                                                    |

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| • |     | a person that holds ADSs as part of a straddle or a hedging or conversion transaction, |

| • |     | a person that purchases or sells ADSs as part of a wash sale for tax purposes, or |

| • |     | a U.S. holder (as defined below) whose functional currency is not the U.S. dollar. |

This section is based on the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations, published rulings and court decisions, all as currently in effect. These authorities are subject to change, possibly on a retroactive basis. In addition, this section is based upon the assumption that each obligation in the Deposit Agreement and any related agreement will be performed in accordance with its terms. If an entity or arrangement that is treated as a partnership for United States federal income tax purposes holds the ADSs, the United States federal income tax treatment of a partner will generally depend on the status of the partner and the tax treatment of the partnership. A