(p) 税收问题
(i) 财务报表中包含的资产负债表中有关纳税的规定对截至该负债表交付之日集团公司的所有已产生且未支付的税款在各个重大方面均做出了规定，无论该税款在该负债表交付之日前是否已被估定或是否存在争议。任何有关主管机构均未对纳税申报单或纳税报表进行特别审查或审计。每个集团公司均已按要求（在可适用的范围内）及时提交了所有应提交的纳税申报单，所有的此类纳税申报单均为完整、正确的，每个集团公司均已支付了所有应付的税款，或已在财务报表中对上述税款做出了保留。不存在自动放弃关于任何年度内的税款的时效限制的情况。
(ii) 公司集团中的每个成员均不是并不希望成为美国1986年国内税收法案（修订版，下文称“法案”）第1297条中所规定的被动外国投资公司（下文称“PFIC”）。
(q) 政府审批。部分根据购买者提供的信息，不要求本公司取得的美国联邦、州或地方或开曼群岛的行政机构的同意、批准、命令或授权，或上述机构对本公司的注册、认证、制定、公告或归档必须与完成本协议规定的交易有关，但按照可适用的美国州的证券法或蓝天法和/或按照法案D规章的规定进行归档的除外。
(r) 登记权。除经修订和重述的会员协议规定的外，本公司不负有义务也不享有权利以按照法案规定注册其现有的流通股或其之后发行的证券。
华译网上海翻译公司曾经翻译过大量有关税收问题的资料文件。
Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about Tax Matters.
(p) Tax Matters.
(i) The provisions for taxes as shown on the balance sheet included in the Financial Statements are sufficient in all material respects for the payment of all accrued and unpaid applicable taxes of the Group Companies as of the date of each such balance sheet, whether or not assessed or disputed as of the date of each such balance sheet. There have been no extraordinary examinations or audits of any tax returns or reports by any applicable Governmental Authority. Each Group Company has filed or caused to be filed on a timely basis all tax returns that are or were required to be filed (to the extent applicable), all such returns are correct and complete, and each Group Company has paid all taxes that have become due, or have reflected such taxes as a reserve for taxes on the Financial Statements. There are in effect no waivers of applicable statutes of limitations with respect to taxes for any year.
(ii) No member of the Company Group is, nor expects to become, a passive foreign investment company (“PFIC”) as described in Section 1297 of the United States Internal Revenue Code of 1986, as amended (the “Code”).
(q) Governmental Consents. Subject in part to information provided by the Purchasers, no consent, approval, order or authorization of, or registration, qualification, designation, declaration or filing with, any United States federal, state or local or Cayman Islands governmental authority on the part of the Company is required in connection with the consummation of the transactions contemplated by this Agreement, except for filings pursuant to applicable United States state securities or blue sky laws and/or filings pursuant to Regulation D under the Act.
(r) Registration Rights. Except as set forth in the Amended & Restated Members Agreement, the Company is not under any obligation and has not granted any rights to register under the Act any of its presently outstanding securities or any of its securities that may hereafter be issued.
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