Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 83

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 83
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 Ordinary Shares. This summary applies only to investors that hold or will hold our Ordinary Shares or Warrants as capital assets (generally, property held for investment) and that have the U.S. dollar as their functional currency. This discussion is based on the United States Internal Revenue Code of 1986, as amended (“Internal Revenue Code”), as in effect on the date of this prospectus and on United States Treasury regulations in effect or, in some cases, proposed, as of the date of this prospectus, as well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which change could apply retroactively and could affect the tax consequences described below. The summary below does not discuss certain United States federal income tax consequences that may be relevant to a particular U.S. Holder’s particular circumstances, such as consequences relating to the Medicare contribution tax on net investment income or the alternative minimum tax.

The following discussion neither deals with the tax consequences to any particular investor nor describes all of the tax consequences applicable to persons in special tax situations such as:

| ● | banks; |

| ● | certain                 
 financial institutions; |

| ● | insurance  
 companies; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | broker   
 dealers; |

| ● | United              
 States expatriates; |

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

| ● | tax-exempt 
 entities;  |

| ● | persons                                                                                       
 holding Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons                                                                                                                              
 that actually or constructively (including through the ownership of Warrants) own 10% or more of our stock, by total combined voting 
 power or by value;                                                                                                                   |

| ● | persons                                                                                                             
 who acquired Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; or |

| ● | persons                                                                      
 holding Ordinary Shares through partnerships or other pass-through entities. |

| 51 |

INVESTORS SHOULD CONSULT THEIR TAX ADVISORS ABOUT THE APPLICATION OF THE UNITED STATES FEDERAL INCOME TAX RULES TO THEIR PARTICULAR CIRCUMSTANCES AS WELL AS THE STATE AND LOCAL, FOREIGN AND OTHER TAX CONSEQUENCES TO THEM OF THE OWNERSHIP AND DISPOSITION OF OUR ORDINARY SHARES RECEIVED UPON EXERCISE OF THE WARRANTS.

The discussion below of the United States