Company: EGG
Filing Date: 2025-04-22
Form Type: F-1/A
Source: 0001641172-25-005604
Chunk: 162

Company: ENIGMATIG LTD
Filing Date: 2025-04-22
Form: F-1/A
Chunk 162
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 shall be charged on every person carrying on a trade, profession or business in Hong Kong in respect of
his or her assessable profits arising in or derived from Hong Kong at the standard rate, which stood at 8.25% on assessable profits up
to HK$2,000,000 and 16.5% on any part of assessable profits over HK$2,000,000 for corporate taxpayers as of the date of this prospectus.
The IRO also contains detailed provisions relating to, among other things, permissible deductions for outgoings and expenses, set-offs
for losses and allowances for depreciations of capital assets.

No tax is imposed in
Hong Kong in respect of capital gains from the sale of shares. However, trading gains from the sale of shares by persons carrying on
a trade, profession or business in Hong Kong, where such gains are derived from or arise in Hong Kong, will be subject to Hong Kong profits
tax. Certain categories of taxpayers (for example, financial institutions, insurance companies and securities dealers) are likely to
be regarded as deriving trading gains rather than capital gains unless these taxpayers can prove that the investment securities are held
for long-term investment purposes.

Material United States Federal Income Tax Considerations

The following is a discussion of certain material United States federal income tax considerations relating to the acquisition, ownership, and disposition of our Class Aordinary shares by a U.S. Holder, as defined below, that acquires our Class A ordinary shares in this offering and holds our Class A ordinary shares as “capital assets”(generally, property held for investment) under the United States Internal Revenue Code of 1986, as amended (the “Code”). This discussion is based on existing United States federal income tax law, which is subject to differing interpretations or change, possibly with retroactive effect. No ruling has been sought from the Internal Revenue Service (the “IRS”) with respect to any United States federal income tax consequences described below, and there can be no assurance that the IRS or a court will not take a contrary position. This discussion does not address all aspects of United States federal income taxation that may be important to particular investors in light of their individual circumstances, including investors subject to special tax rules (such as, for example, certain financial institutions, insurance companies, regulated investment companies, real estate investment trusts, broker-dealers, traders in securities that elect mark-to-market treatment, partnerships (or other entities treated as partnerships for United States federal income tax purposes) and their partners, tax