Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 148

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 10
Chunk 148
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 treaty between the United States and the PRC, or the Treaty, all as of the date hereof, any of which is subject to
change, possibly with retroactive effect.

As used herein, a “ U. S. Holder” is
a beneficial owner of our ordinary shares that is, for U. S. federal income tax purposes:

  a citizen or individual resident of the United States;  

  a corporation, or other entity taxable as a corporation,                                                            

  an estate or trust the income of which is subject to U. S.  

U. S. Holders should consult their tax advisers
concerning the U. S. federal, state, local, and non-U. S. tax consequences of owning and disposing of ordinary shares in their particular
circumstances.

Taxation of Distributions

Except as described below under “ Passive
Foreign Investment Company Rules,” distributions paid on our ordinary shares, other than certain pro rata distributions of ordinary
shares, will be treated as dividends to the extent paid out of our current or accumulated earnings and profits, as determined under U. S.
federal income tax principles. Because we do not maintain calculations of our earnings and profits under U. S. federal income tax principles,
it is expected that distributions generally will be reported to U. S. Holders as dividends. Dividends will not be eligible for the dividends
received deduction generally available to U. S. corporations under the Code. Subject to applicable limitations and the discussion above
regarding concerns expressed by the U. S. Treasury, and subject to the passive foreign investment company rules described below, dividends
paid to certain non-corporate U. S. Holders may be taxable at favorable rates. Non-corporate U. S. Holders should consult their tax advisers
regarding the availability of these favorable rates in their particular circumstances.

Dividends will be included in a U. S. Holder’s
income on the date of the U. S. Holder’s receipt. The amount of any dividend income paid in foreign currency will be the U. S. dollar
amount calculated by reference to the spot rate in effect on the date of receipt, regardless of whether the payment is in fact converted
into U. S. dollars on such date. If the dividend is converted into U. S. dollars on the date of receipt, a U. S. Holder generally should
not be required to recognize foreign currency gain or loss in respect of the amount received. A U.