Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 331

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 331
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; •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 -exemptorganizations (including private foundations); •persons that hold APx Securities or who will hold Company Securities as part of a “straddle,” “hedge,” “conversion,” “synthetic security,” “constructive ownership transaction,” “constructive sale,” “wash sale,” or other integrated or similar transaction for U.S. federal income tax purposes; •persons that have a functional currency other than the U.S. dollar; •U.S. expatriates or former long -termresidents of the U.S.; •persons owning or considered as owning (directly, indirectly, or through attribution) five percent (5%) (measured by vote or value) or more of the APx’s ordinary shares, or, following the Business Combination, Company Shares (except as specifically provided below); •accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code; •partnerships (or entities or arrangements classified as partnerships or other pass -throughentities for U.S. federal income tax purposes, including S corporations) and any beneficial owners of such partnerships or other pass -throughentities; and •persons who are not U.S. Holders, all of whom may be subject to tax rules that differ materially from those summarized below. 161 If a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes) or other pass -throughentity holds APx Securities or Company Securities, the tax treatment of a partner or other member in such partnership or other pass -throughentity generally will depend upon the status of the partner or other member, the activities of the partnership or other pass -throughentity and certain determinations made at the partner or member level. If you are a partner or member of a partnership or other pass -throughentity holding APx Securities or Company Securities, you are urged to consult your tax advisor regarding the tax consequences to you of a redemption, the Merger, and/or the ownership and disposition of Company Securities by the partnership or other pass -throughentity. This discussion is based on the International Revenue Code of 1986, as amended (the “Code”), the regulations promulgated by the U.S. Treasury Department (“Tre