Company: HPP
Filing Date: 2025-02-26
Form Type: POS AM
Source: 0001193125-25-035303
Chunk: 116

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-02-26
Form: POS AM
Chunk 116
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 their tax advisors regarding the application of these rules. Notwithstanding the foregoing, gain from the sale, exchange or other taxable disposition of our capital stock not otherwise subject to FIRPTA will be taxable to a non-U.S.holder if either (a) the investment in our capital stock is treated as effectively connected with the conduct by the non-U.S.holder of a trade or business within the United States (and, if required by an applicable income tax treaty, the non-U.S.holder maintains a permanent establishment in the United States to which such gain is attributable), in which case the non-U.S.holder will be subject to the same treatment as U.S. holders with respect to such gain, except that a non-U.S.holder that is a corporation may also be subject to the 30% branch profits tax (or such lower rate as may be specified by an applicable income tax treaty) on such gain, as adjusted for certain items, or (b) the non-U.S.holder is a nonresident alien individual who is present in the United States for 183 days or more during the taxable year and certain other conditions are met, in which case the non-U.S.holder will be subject to a 30% tax on the non-U.S.holder’s capital gains (or such lower rate specified by an applicable income tax treaty), which may be offset by U.S. source capital losses of the non-U.S.holder (even though the individual is not considered a resident of the United States), provided the non-U.S.holder has timely filed U.S. federal income tax returns with respect to such losses. In addition, even if we are a domestically controlled qualified investment entity, upon disposition of our capital stock, a non-U.S.holder may be treated as having gain from the sale or other taxable disposition of a USRPI if the non-U.S.holder (1) disposes of such stock within a 30-dayperiod preceding the ex-dividenddate of a distribution, any portion of which, but for the disposition, would have been treated as gain from the sale or exchange of a USRPI and (2) acquires, or enters into a contract or option to acquire, or is deemed to acquire, other shares of that stock during the 61-dayperiod beginning with the first day of the 30-dayperiod described in clause (1), unless such class of stock is “regularly traded” and the non-U.S.holder did not own more than 10% of such class of stock