Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 294

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1A
Chunk 294
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 price of our Ordinary Shares could
be adversely affected, and we could be delisted if we and our auditor are unable to meet the PCAOB inspection requirement or being required
to engage a new audit firm, which would require significant expense and management time.

  66 

General
Risk Factors

Unanticipated
changes in our effective tax rate or challenges by tax authorities could harm our future results.

We
may become subject to income taxes in various other jurisdictions in the future. Our effective tax rate could be adversely affected by
changes in the allocation of our pre-tax earnings and losses among countries with differing statutory tax rates, in certain non-deductible
expenses as a result of acquisitions, in the valuation of our deferred tax assets and liabilities, or in federal, state, local or non-U.S.
tax laws and accounting principles, including increased tax rates, new tax laws or revised interpretations of existing tax laws and precedents.
Increases in our effective tax rate would adversely affect our operating results. In addition, we may be subject to income tax audits
by various tax jurisdictions throughout the world. The application of tax laws in such jurisdictions may be subject to diverging and
sometimes conflicting interpretations by tax authorities in these jurisdictions. Although we believe our income tax liabilities are reasonably
estimated and accounted for in accordance with applicable laws and principles, an adverse resolution of one or more uncertain tax positions
in any period could have a material impact on the results of operations for that period.

Because
we are incorporated under the laws of the Cayman Islands, you may face difficulties in protecting your interests, and your ability to
protect your rights through the U.S. federal courts may be limited.

We
are an exempted company incorporated under the laws of the Cayman Islands. Our corporate affairs and the rights of shareholders are governed
by our Second Amended and Restated Memorandum and Articles of Association, the Companies Act (as the same may be supplemented or amended
from time to time) and the common law of the Cayman Islands. The rights of shareholders to take action against the directors, actions
by minority shareholders and the fiduciary responsibilities of our directors to us under Cayman Islands law are to a large extent governed
by the common law of the Cayman Islands. The common law of the Cayman Islands is derived in part from comparatively limited judicial
precedent in the Cayman Islands as well as from English common law, the decisions of whose courts are of persuasive authority, but are
not binding on a court in the Cay