Group 1: Advantages of C-Corp for Chinese Investors - Fixed tax rate advantage: C-Corp has a unified federal tax rate of 21%, leading to a combined tax rate of approximately 26%-30% when state taxes are included, significantly lower than the LLC's pass-through tax rate for non-U.S. residents, which can reach up to 50.3% [1][2] - Profit retention strategy: C-Corp allows profits to be retained for reinvestment, deferring personal dividend taxes, which can enhance company valuation [1] - Dividend withholding tax reduction: Under the U.S.-China tax treaty, the withholding tax rate on dividends from C-Corp to Chinese parent companies is reduced from 30% to 5%, resulting in significant tax savings [2] Group 2: Investment Preferences and Market Access - Ability to issue preferred shares: C-Corp can issue preferred shares, meeting the investment requirements of venture capital firms, which is not possible with LLC structures [3] - IPO pathway: Major stock exchanges like NASDAQ and NYSE only accept C-Corp for listings, providing a clear route for companies like SHEIN to access capital markets and achieve high valuations [3] Group 3: Strategies to Avoid Double Taxation - Choosing pass-through taxation model: LLCs default to pass-through taxation, but if opting for C-Corp taxation, this must be explicitly selected during registration [5][8] - Utilizing tax rate differences: C-Corp allows for broader deduction items, which can help in reducing overall tax burdens through strategic income allocation [6] - Compliance and identity management: Non-U.S. tax residents must submit W-8BEN forms to avoid 30% withholding tax and ensure all income is reported [7] Group 4: Additional Tax Optimization Suggestions - Consider state tax systems: Some states offer additional tax benefits for LLCs, which can be leveraged to further reduce tax liabilities [9]

Dividend Declaration - The General Meeting of Shareholders of AB Kauno Energija decided to allocate a dividend of EUR 0.02435 per share [1] Dividend Payment Schedule - Dividends will be paid out starting from 23 May 2025 [2] Taxation on Dividends - Dividends paid in 2025 will be subject to withholding taxes: 15% for natural persons and 16% for legal entities, unless otherwise specified by law [5] - Foreign residents can benefit from reduced tax rates under Double Taxation Agreements by submitting the appropriate form by 16 May 2025 [3][5] Payment Process - Dividends will be transferred to shareholders' accounts after the deduction of applicable withholding taxes, depending on whether shares are held through financial brokerage companies or directly with AB SEB bankas [5]