Company: G
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001140361-25-041837
Chunk: 81

Company: Genpact LTD
Filing Date: 2025-11-13
Form: 424B5
Chunk 81
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 will be capital gain or loss. Capital gains of certain non-corporate U.S. Holders, including individuals, derived with respect to capital assets held for over one year may be eligible for reduced rates of taxation. The deductibility of capital losses is subject to limitations.

Gain or loss recognized by a U.S. Holder on the sale, redemption, retirement or other taxable disposition of a note will generally be U.S.-source gain or loss for U.S. foreign tax credit purposes. Accordingly, if a non-U.S. jurisdiction imposes a withholding tax on the sale, redemption, retirement or other taxable disposition of a note, a U.S. Holder may not be able to fully utilize its U.S. foreign tax credits in respect of such withholding tax unless such U.S. Holder has other foreign-source income in the appropriate basket. Further, U.S. Treasury regulations have imposed additional requirements that must be met for a foreign tax to be creditable, and any non-U.S. withholding tax imposed on the sale, redemption, retirement or other taxable disposition of a note (other than with respect to accrued interest) would generally not be creditable under the U.S. Treasury regulations unless a U.S. Holder elects to apply the benefits of an applicable income tax treaty. However, IRS Notice 2023-55 and IRS Notice 2023-80 together provide temporary relief from certain of these requirements until the date when a notice or other guidance withdrawing or modifying this temporary relief is issued (or any later date specified in such notice or other guidance), provided IRS Notice 2023-55 and IRS Notice 2023-80 are applied consistently to all foreign taxes paid during the relevant taxable year. U.S. Holders should consult their own tax advisors as to the U.S. federal income tax and foreign tax credit implications of the sale, redemption, retirement or other disposition of a note.

Additional Tax on Net Investment Income

The “net investment income” (or undistributed “net investment income,” in the case of a trust or estate) of certain U.S. Holders that are individuals, trusts or estates and that have modified adjusted gross income (or adjusted gross income, in the case of a trust or estate) above a certain threshold (which in the case of an individual is between $125,000 and $250,000, depending on the individual’s circumstances) is subject to a 3.8% tax, in addition to otherwise applicable U.S. federal income tax. A U.S. Holder’s “net investment income”