Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 317

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 317
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 on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: 2.1on or in respect of the shares, debentures or other obligations of the Company, or 2.2by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Act (As Revised). These concessions shall be for a period of twenty years from March 22, 2024. 158 Material U.S. Federal Income Tax Considerations The following discussion represents the opinion of Greenberg Traurig, subject to the qualifications, assumptions and limitations set forth in the form of opinion attached hereto as Exhibit 8.1, and is a summary of the material U.S. federal income tax considerations applicable to you if you are a U.S. Holder (as defined below) of Public Shares or Public Warrants (collectively, “APx Securities”), as a consequence of (i) electing to have your Public Shares redeemed for cash, (ii) the Merger, and/or (iii) the ownership and disposition of Company Shares and Company Warrants (collectively, “Company Securities”) after the Business Combination. This discussion addresses only those U.S. Holders that hold APx Securities or Company Securities, as applicable, as capital assets within the meaning of Section 1221 of the Code (generally property held for investment). This discussion does not address the U.S. federal income tax consequences to our Initial Shareholders, the members of our Initial Shareholders, or any other holders of Founders Shares and/or Private Warrants. Moreover, this discussion does not address all U.S. federal income tax considerations that may be relevant to any particular investor’s particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as: •banks, financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -markettax accounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •pension funds; •mutual funds; •regulated investment companies; •real estate investment trusts; •persons that acquired APx Securities or who will hold Company Securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •tax -