SEC Filings

20-F
WNS (HOLDINGS) LTD filed this Form 20-F on 05/16/2018
Entire Document
 


Table of Contents

The following discussion does not address the Medicare contribution tax on net investment income or any state, local or non-U.S. tax or any other tax consequences other than U.S. federal income tax consequences. Furthermore, this summary does not address the tax consequences to any particular investor or to persons in special tax situations, such as:

 

    banks;

 

    certain financial institutions;

 

    insurance companies;

 

    broker dealers;

 

    traders that elect to mark-to-market;

 

    tax-exempt entities;

 

    persons liable for alternative minimum tax;

 

    real estate investment trusts;

 

    regulated investment companies;

 

    US expatriates;

 

    persons holding ADSs or ordinary shares as part of a straddle, hedging, conversion or integrated transaction;

 

    entities treated as partnerships or other pass-through entities, or persons holding ADSs or ordinary shares through such entities; or

 

    persons that actually or constructively own 10% or more of our stock by vote or by value;

 

    persons who acquired ADSs or ordinary shares pursuant to the exercise of any employee share option or otherwise as compensation; or

 

    persons who are subject to special tax accounting rules as a result of any item of gross income with respect to the ADSs or ordinary shares being taken into account in an applicable financial statement.

US HOLDERS OF OUR ADSs OR ORDINARY SHARES ARE URGED TO CONSULT THEIR TAX ADVISORS ABOUT THE APPLICATION OF THE US FEDERAL TAX RULES TO THEIR PARTICULAR CIRCUMSTANCES AS WELL AS THE STATE AND LOCAL AND NON-US TAX CONSEQUENCES TO THEM OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR ADSs OR ORDINARY SHARES.

The discussion below of the US federal income tax consequences to “US Holders” will apply to you if you are a beneficial owner of ADSs or ordinary shares and you are, for US federal income tax purposes:

 

    an individual who is a citizen or resident of the US;

 

    an entity taxable as a corporation organized in or under the laws of the United States, any State thereof or the District of Columbia;

 

    an estate whose income is subject to US federal income taxation regardless of its source; or

 

    a trust that (1) is subject to the primary supervision of a court within the United States and the control of one or more US persons for all substantial decisions of the trust or (2) has a valid election in effect under applicable US Treasury regulations to be treated as a US person.

If you are a partner in an entity treated as a partnership that holds ADSs or ordinary shares, your tax treatment will depend on your status and the activities of such entity.

 

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