Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 92

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 92
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).

In
addition, a Non-U. S. Holder generally will not be subject to U. S. federal income tax on any gain attributable to a sale or other disposition
of our securities unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required
by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such holder maintains or maintained
in the United States) or the Non-U. S. Holder is an individual who is present in the United States for 183 days or more in the taxable
year of sale or other disposition and certain other conditions are met (in which case, such gain from United States sources generally
is subject to tax at a 30% rate or a lower applicable tax treaty rate).

Dividends
and gains that are effectively connected with the Non-U. S. Holder’s conduct of a trade or business in the United States (and, if
required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such holder maintains or
maintained in the United States) generally will be subject to regular U. S. federal income tax at the same regular U. S. federal income
tax rates applicable to a comparable U. S. Holder and, in the case of a Non-U. S. Holder that is a corporation for U. S. federal income
tax purposes, may also be subject to an additional branch profits tax at a 30% rate or a lower applicable tax treaty rate.

Backup
Withholding and Information Reporting

In
general, information reporting for U. S. federal income tax purposes should apply to distributions made on our ordinary shares within
the United States to a U. S. Holder (other than an exempt recipient) and to the proceeds from sales and other dispositions of our securities
by a U. S. Holder (other than an exempt recipient) to or through a U. S. office of a broker. Payments made (and sales and other dispositions
effected at an office) outside the United States will be subject to information reporting in limited circumstances. In addition, certain
information concerning a U. S. Holder’s adjusted tax basis in its securities and whether any gain or loss with respect to such securities
in long-term or short-term may be required to be reported to the IRS, and certain holders may be required to file an IRS Form 8938 (Statement
of Specified Foreign Financial Assets) to report their interest