Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 158

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 158
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 at rates applicable to long-term capital gains, provided that a minimum holding period and other limitations
and requirements are satisfied. Any dividends that we pay to a U.S. holder that is a corporation will qualify for a deduction allowed
to U.S. corporations in respect of dividends received from other U.S. corporations equal to a portion of any dividends received, subject
to generally applicable limitations on that deduction. U.S. holders should consult their own tax advisors regarding the holding period
and other requirements that must be satisfied in order to qualify for the reduced tax rate on dividends or the dividends-received deduction.

Sale, Exchange or Other Taxable Disposition of Common Stock

A U.S. holder will generally
recognize capital gain or loss on the sale, exchange or other taxable disposition of our common stock. The amount of gain or loss will
equal the difference between the amount realized on the sale and such U.S. holder’s tax basis in such common stock. The amount
realized will include the amount of any cash and the fair market value of any other property received in exchange for such common stock.
Gain or loss will be long-term capital gain or loss if the U.S. holder has held the common stock for more than one year. Long-term capital
gains of non-corporate U.S. holders are generally taxed at preferential rates. The deductibility of capital losses is subject to certain
limitations.

Consequences to Non-U.S. Holders

The following is a summary
of the U.S. federal income tax consequences that will apply to a non-U.S. holder of our securities. A “non-U.S. holder” is
a beneficial owner of our securities (other than a partnership or an entity or arrangement treated as a partnership for U.S. federal
income tax purposes) that, for U.S. federal income tax purposes, is not a U.S. holder.

Distributions

Subject to the discussion
below regarding effectively connected income, any dividend paid to a non-U.S. holder generally will be subject to U.S. withholding tax
either at a rate of 30% of the gross amount of the dividend or such lower rate as may be specified by an applicable income tax treaty.
In order to receive a reduced treaty rate, a non-U.S. holder must provide us with an IRS Form W-8BEN, IRS Form W-8BEN-E or other applicable
IRS Form W-8 properly certifying qualification for the reduced rate. These forms must be updated periodically. A