Company: CHOW
Filing Date: 2025-09-02
Form Type: F-1/A
Source: 0001641172-25-026148
Chunk: 150

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-09-02
Form: F-1/A
Chunk 150
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 Cayman Islands income or corporation tax.

No stamp duty is payable in the Cayman Islands in respect of the issue of our Ordinary Shares or on an instrument of transfer in respect of our Ordinary Shares except those which hold interests in land in the Cayman Islands and so long as the instrument of transfer is not executed in, brought to, or produced before a court of the Cayman Islands.

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United States Federal Income Tax Considerations

The following discussion is a summary of U.S. federal income tax considerations generally applicable to the ownership and disposition of the Ordinary Shares by a U.S. Holder (as defined below) that acquires the Ordinary Shares in this offering and holds the Ordinary Shares as “capital assets” (generally, property held for investment) under the Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion is based upon existing U.S. federal income tax laws, which is subject to differing interpretations or change, possibly with retroactive effect. There can be no assurance that the Internal Revenue Service or a court will not take a contrary position. This discussion, moreover, does not address the U.S. federal estate, gift, Medicare, and alternative minimum tax considerations, or any state, local and non-U.S. tax considerations, relating to the ownership or disposition of the Ordinary Shares. The following summary does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as:

| ● | banks                             
 and other financial institutions; |

| ● | insurance  
 companies; |

| ● | pension 
 plans;  |

| ● | cooperatives; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | broker-dealers; |

| ● | traders                                                  
 that elect to use a mark-to-market method of accounting; |

| ● | certain                                      
 former U.S. citizens or long-term residents; |

| ● | tax-exempt                                
 entities (including private foundations); |

| ● | holders                                                                                               
 who acquire their Ordinary Shares pursuant to any employee share option or otherwise as compensation; |

| ● | investors                                                                                   
 that will hold their Ordinary Shares as part of a straddle, hedge, conversion, constructive 
 sale or other integrated transaction for U.S. federal income tax purposes;                  |

| ● | investors                                                   
 that have a functional currency other than the U.S. dollar; |