Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 166

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 166
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 States.

Any such effectively connected dividends will
be subject to U.S. federal income tax on a net income basis at the regular rates. A Non-U.S. Holder that is a corporation also may be
subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively
connected dividends, as adjusted for certain items. Non-U.S. Holders should consult their tax advisors regarding any applicable tax treaties
that may provide for different rules.

Gain on Sale or Other Taxable Disposition of Our Common Stock

Subject to the discussion below under “Information
Reporting and Backup Withholding” and “Foreign Account Tax Compliance Act,” a Non-U.S. Holder will generally not be
subject to U.S. federal income tax on any gain realized upon the sale, exchange, or other taxable disposition of our Common Stock unless:

| ● | the gain (i) is effectively connected with the conduct by the Non-U.S.                                                                  
 Holder of a U.S. trade or business, and (ii) if required by an applicable income tax treaty between the United States and the Non-U.S.  
 holder’s country of residence, is attributable to a permanent establishment maintained by the Non-U.S. Holder in the United             
 States (in which the special rules described below apply);                                                                              |
| ● | the Non-U.S. Holder is an individual who is present in the United States                                                                
 for 183 days or more in the taxable year of the sale, exchange or other disposition of our Common Stock, and certain other requirements 
 are met (in which case the gain would be subject to a flat 30% tax, or such reduced rate as may be specified by an applicable income    
 tax treaty, which may be offset by certain U.S. source capital losses, even though the individual is not considered a resident of       
 the United States); or                                                                                                                  |
| ● | the rules of the Foreign Investment in Real Property Tax Act (“FIRPTA”)                                                                 
 treat the stock as a “U.S. real property interest” as defined in Section 897 of the Code.                                               |

The FIRPTA rules may apply to a sale, exchange
or other disposition of our Common Stock if we are, or were within the shorter of the five-year period preceding the disposition and
the Non-U.S. Holder’s holding period, a “U.S. real property holding corporation” (a “USRPHC”), as defined
in Section 897 of the Code