Company: GINT
Filing Date: 2025-10-15
Form Type: F-1/A
Source: 0001213900-25-099087
Chunk: 177

Company: Gifts International Holdings Ltd
Filing Date: 2025-10-15
Form: F-1/A
Chunk 177
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 persons in special tax situations such as: •financial institutions or financial services entities; •insurance companies; 120 •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •broker -dealers; •traders that elect to use a mark -to -marketmethod of accounting; •governments or agencies or instrumentalities thereof; •certain former U.S. citizens or long -termresidents; •tax -exemptentities (including private foundations); •persons liable for alternative minimum tax; •persons holding stock as part of a straddle, hedging, conversion or other integrated transaction; •persons whose functional currency is not the U.S. dollar; •passive foreign investment companies; •controlled foreign corporations; •persons that actually or constructively own 5% or more of the total combined voting power of all classes of our voting stock; or •partnerships or other entities taxable as partnerships for U.S. federal income tax purposes, or persons holding Ordinary Shares through such entities. PROSPECTIVE INVESTORS ARE URGED TO CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF U.S. FEDERAL TAXATION TO THEIR PARTICULAR CIRCUMSTANCES, AND THE STATE, LOCAL, NON -U .S., OR OTHER TAX CONSEQUENCES OF THE OWNERSHIP AND DISPOSITION OF OUR CLASS A ORDINARY SHARES. For purposes of this discussion, a “U.S. Holder” is a beneficial owner of our Ordinary Shares that is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or organized in the United States or under the laws of the United States, any state thereof or the District of Columbia; •an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or •a trust that (1) is subject to the primary supervision of a court within the United States and the control of one or more U.S. persons for all substantial decisions, or (2) has a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person. If a partnership (or other entity treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Ordinary Shares, the tax treatment of a partner in the partnership will generally depend upon the status of the partner