Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 261

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 261
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 income.

Additionally, a sale of securities
by a non-Israeli resident may be exempt from Israeli capital gains tax under the provisions of an applicable tax treaty. For example,
under Convention Between the Government of the United States of America and the Government of the State of Israel with Respect to Taxes
on Income, as amended (the “ United States-Israel Tax Treaty”), the sale, exchange or other disposition of shares by a shareholder
who is a United States resident (for purposes of the treaty) holding the shares as a capital asset and is entitled to claim the benefits
afforded to such a resident by the United States Israel Tax Treaty (a “ Treaty U. S. Resident”) is generally exempt from Israeli
capital gains tax unless: (i) the capital gain arising from such sale, exchange or disposition is attributed to real estate located in
Israel; (ii) the capital gain arising from such sale, exchange or disposition is attributed to royalties; (iii) the capital gain arising
from the such sale, exchange or disposition is attributed to a permanent establishment that the shareholder maintains in Israel, under
certain terms; (iv) such Treaty U. S. Resident holds, directly or indirectly, shares representing 10% or more of the voting capital during
any part of the 12 month period preceding the disposition, subject to certain conditions; or (v) such Treaty U. S. Resident is an individual
and was present in Israel for 183 days or more in the aggregate during the relevant taxable year. In each case, the sale, exchange or
disposition of our ordinary shares would be subject to Israeli tax, to the extent applicable; however, under the United States-Israel
Tax Treaty, the taxpayer may be permitted to claim a credit for such taxes against the U. S. federal income tax imposed with respect to
such sale, exchange or disposition, subject to the limitations under U. S. law applicable to foreign tax credits. The United States-Israel
Tax Treaty does not provide such credit against any U. S. state or local taxes.

In some instances where our
shareholders may be liable for Israeli tax on the sale of their ordinary shares, the payment of the consideration may be subject to the
withholding of Israeli tax at source. Shareholders may be required to demonstrate that they are exempt from tax on their capital gains
in order to avoid withholding at source at the time of sale (i. e., resident certificate or other documentation). Specifically, in transactions
involving a sale of