Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 164

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 164
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tax treaty, attributable to a permanent establishment or fixed base maintained by the non-U.S. holder in the United States) are generally
exempt from such withholding tax if the non-U.S. holder satisfies certain certification and disclosure requirements. In order to obtain
this exemption, the non-U.S. holder must provide us with an IRS Form W-8ECI or other applicable IRS Form W-8 properly certifying such
exemption. Such effectively connected dividends, although not subject to withholding tax, are taxed at the same graduated U.S. federal
income tax rates applicable to U.S. holders, net of certain deductions and credits. In addition, dividends received by a corporate non-U.S.
holder that are effectively connected with its conduct of a U.S. trade or business may also be subject to a branch profits tax at a rate
of 30% or such lower rate as may be specified by an applicable income tax treaty. Non-U.S. holders should consult their own tax advisors
regarding any applicable tax treaties that may provide for different rules.

Gain on Sale, Exchange, or other Taxable Disposition of Common Stock

Subject to the discussion
below regarding backup withholding and foreign accounts, a non-U.S. holder generally will not be required to pay U.S. federal income
tax on any gain realized upon the sale, exchange or other taxable disposition of our common stock unless:

We believe that we are
not currently and will not become a USRPHC for U.S. federal income tax purposes, and the remainder of this discussion so assumes. However,
because the determination of whether we are a USRPHC depends on the fair market value of our U.S. real property relative to the fair
market value of our other business assets, there can be no assurance that we will not become a USRPHC in the future. Even if we become
a USRPHC, however, as long as our common stock is regularly traded on an established securities market, such common stock will be treated
as U.S. real property interests only if the non-U.S. holder actually or constructively hold more than five percent of such regularly
traded common stock at any time during the shorter of the five-year period preceding the non-U.S. holder’s disposition of, or the
non-U.S. holder’s holding period for, our common stock.

If the non-U.S. holder
is described in the first bullet above, it will be required to pay tax on the net gain derived from the