Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 288

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 288
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 be taxed on a net income basis at the rates and in the manner generally applicable to United States persons. If the Non -U.S. Holder is a corporation for U.S. federal income tax purposes, it may also be subject to a branch profits tax (at a 30% rate or such lower rate as specified by an applicable income tax treaty) on its effectively connected earnings and profits (as adjusted for certain items), which will include effectively connected gain. Redemption or Repurchase of Class A Ordinary Shares for Cash The characterization for U.S. federal income tax purposes of the redemption of a Non -U.S. Holder’s Class A ordinary shares pursuant to the redemption provisions described in the section of this prospectus entitled “Description of Securities — Ordinary Shares” or our repurchase of a Non -U.S. Holder’s Class A ordinary shares in an open market transaction generally will correspond to the U.S. federal income tax characterization of such a redemption or repurchase of a U.S. Holder’s Class A ordinary shares, as described under “— Considerations for U.S. Holders — Redemption or Repurchase of Class A Ordinary Shares for Cash” above, and the consequences of the redemption or repurchase to the Non -U.S. Holder will correspond to that described above in “— Considerations for Non -U.S. Holders — Distributions Treated as Dividends” and “— Considerations for Non -U.S. Holders — Gain or Loss on Sale or Other Taxable Exchange or Disposition of Class A Ordinary Shares,” as applicable. Conversion or Lapse of Rights The U.S. federal income tax treatment of a Non -U.S. Holder’s conversion or lapse of the rights held by a Non -U.S. Holder is uncertain, similar to the U.S. federal income tax treatment of the conversion or lapse of the rights held by a U.S. Holder, as described above under “— Considerations for U.S. Holders — Conversion or Lapse of Rights,” and accordingly, a Non -U.S. Holder is urged to consult its own tax advisor regarding the tax consequences of an acquisition of ordinary shares pursuant to a conversion or a lapse of the rights. Information Reporting and Backup Withholding Information reporting requirements and United States backup withholding may apply to payments of dividends to a Non -U.S. Holder and to the proceeds from the sale or other disposition of our securities unless the Non -U.S. Holder is an exempt recipient and certifies to such exempt status. A Non -U.S. Holder generally will