Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 85

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 85
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 have any interest in real property in the BVI, all instruments
relating to transactions in respect of the shares, debt obligations or other securities of the Company and all instruments relating to
other transactions relating to the business of the Company are exempt from the payment of stamp duty in the BVI. There are no exchange
control regulations or currency restrictions in the British Virgin Islands. Under the laws of the British Virgin Islands, no stamp duty
is payable in the British Virgin Islands on the issue of shares by, or any transfers of shares of, British Virgin Islands companies (except
those which hold interests in land in the British Virgin Islands).

Hong
Kong Taxation

Our operating subsidiaries are incorporated in Hong Kong and was subject to 16.5% Hong Kong profits tax on their taxable income
assessable profits generated from operations arising in or derived from Hong Kong. Hong Kong profits tax rates for corporations are 8.25%
on assessable profits up to HK$2,000,000 (US$256,410), and 16.5% on any part of assessable profits over HK$2,000,000 (US$256,410).

Certain
U. S. Federal Income Tax Considerations

The
following discussion is a summary of U. S. federal income tax considerations generally applicable to U. S. Holders (as defined below) of
the ownership and disposition of our Class A Ordinary Shares. This summary applies only to U. S. Holders that hold our Class A Ordinary
Shares as capital assets (generally, property held for investment) and that have the U. S. dollar as their functional currency. This summary
is based on U. S. federal tax laws in effect as of the date of this Annual Report, on U. S. Treasury regulations in effect or, in some cases,
proposed as of the date of this Annual Report, and judicial and administrative interpretations thereof available on or before such date.
All of the foregoing authorities are subject to change, which could apply retroactively and could affect the tax consequences described
below. No ruling has been sought from the Internal Revenue Service (“ IRS”) with respect to any U. S. federal income tax considerations
described below, and there can be no assurance that the IRS or a court will not take a contrary position. Moreover, this summary does
not address the U. S. federal estate, gift, backup withholding, and alternative minimum tax considerations, or any state, local, and non-U.