Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 35

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 35
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, property held for investment).

The
following does not purport to be a complete analysis of all potential tax considerations of the acquisition, ownership and disposition
of our ordinary shares. The effects and considerations of other U.S. federal tax laws, such as estate and gift tax laws, alternative minimum
or Medicare contribution tax consequences and any applicable state, local or non-U.S. tax laws are not discussed. This discussion is based
on the Code, Treasury regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements
of the U.S. Internal Revenue Service (the “IRS”), in each case in effect as of the date hereof. These authorities may change
or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that
could adversely affect the tax consequences discussed below. We have not sought and will not seek any rulings from the IRS regarding the
matters discussed below. There can be no assurance the IRS will not take or a court will not sustain a contrary position to that discussed
below regarding the tax consequences discussed below.

This
discussion does not address all U.S. federal income tax consequences relevant to a holder’s particular circumstances. In addition,
it does not address consequences relevant to holders subject to special rules, including, without limitation:

| ● | banks, insurance companies, and certain other financial institutions; |

| ● | regulated investment companies and real estate investment 
 trusts;                                                   |

| ● | brokers, dealers or traders in securities; |

| ● | traders in securities that elect to mark to market; |

| ● | tax-exempt organizations or governmental organizations; |

| ● | U.S. expatriates and former citizens or long-term residents 
 of the United States;                                       |

| ● | persons holding our ordinary shares , as the case may be,                                                                                    
 as part of a hedge, straddle, constructive sale, or other risk reduction strategy or as part of a conversion transaction or other integrated 
 investment;                                                                                                                                  |

| ● | persons subject to special tax accounting rules as a result                                                                               
 of any item of gross income with respect to our ordinary shares , as the case may be, being taken into account in an applicable financial 
 statement;                                                                                                                                |

| ● | persons that actually or constructively own 5% or more (by 
 vote or value) of our outstanding and issued stock;        |

| ● | “controlled foreign corporations,” “passive                                                                
 foreign investment companies,” and corporations that accumulate earnings to avoid