Company: TLGYF
Filing Date: 2025-12-29
Form Type: S-4/A
Source: 0001213900-25-125608
Chunk: 358

Company: TLGY ACQUISITION CORP
Filing Date: 2025-12-29
Form: S-4/A
Chunk 358
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 Shares of StablecoinX Common Stock” below). Except as described below, dividends paid to a Non -U.S. Holder with respect to shares of StablecoinX Common Stock are subject to U.S. federal income tax withholding at a 30% rate or at a lower rate if the Non -U.S. Holder is eligible for the benefits of an income tax treaty that provides for a lower rate. Even if the Non -U.S. Holder is eligible for a lower treaty rate, StablecoinX and other payors generally will be required to withhold at a 30% rate (rather than the lower treaty rate) on dividend payments to the Non -U.S. Holder, unless such Non -U.S. Holder has furnished to StablecoinX or another payor: i.a valid IRS Form W -8or an acceptable substitute form upon which such Non -U.S. Holder certifies, under penalties of perjury, such Non -U.S. Holder’s status as a non -UnitedStates person and such Non -U.S. Holder’s entitlement to the lower treaty rate with respect to such payments, or ii.in the case of payments made outside the United States to an offshore account (generally, an account maintained by such Non -U.S. Holder at an office or branch of a bank or other financial institution at any location outside the United States), other documentary evidence establishing such the Non -U.S. Holder’s entitlement to the lower treaty rate in accordance with the Treasury Regulations. If a Non -U.S. Holder is eligible for a reduced rate of U.S. withholding tax under a tax treaty, such Non -U.S. Holder may obtain a refund of any amounts withheld in excess of that rate by filing a refund claim with the IRS. If dividends paid to a Non -U.S. Holder are “effectively connected” with such Non -U.S. Holder’s conduct of a trade or business within the United States, and, if required by a tax treaty, the dividends are attributable to a permanent establishment that such Non -U.S. Holder maintains in the United States, StablecoinX and other payors generally are not required to withhold tax from the dividends, provided that such Non -U.S. Holder has furnished to StablecoinX or another payor a valid IRS Form W -8ECIor an acceptable substitute form upon which such Non -U.S. Holder represents, under penalties of perjury, that: i.such Non -U.S. Holder is a non -UnitedStates person, and ii