Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 272

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 272
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 on the issue of shares by, or any transfers of shares of, Cayman Islands
companies (except those which hold interests in land in the Cayman Islands). There are no exchange control regulations or currency restrictions
in the Cayman Islands.

Payments of dividends and capital
in respect of our shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of
a dividend or capital to any holder of our shares, as the case may be, nor will gains derived from the disposal of our shares be subject
to Cayman Islands income or corporation tax.

The Tax Concessions Act (As Revised)

Undertaking as to Tax Concessions

In accordance with the Tax Concessions
Act (As Revised), the following undertaking is hereby given to Berto Acquisition Corp. (the “company”):

| 1. | That no law which is hereafter enacted in the Cayman Islands                                                               
 imposing any tax to be levied on profits, income, gains or appreciations shall apply to the company or its operations; and |

| 2. | In addition, that no tax to be levied on profits, income,                                            
 gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: |

| 2.1 | On or in respect of the shares, debentures or other obligations of the company; or |

| 2.2 | by way of the withholding in whole or part, of any relevant 
 payment as defined in the Tax Concessions Act (As Revised). |

These concessions shall be for
a period of thirty years from the date hereof.

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United States Federal Income Tax Considerations

General

The following discussion summarizes
certain United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units
(each consisting of one ordinary share and one-half of one redeemable warrant) that are purchased in this offering by U.S. Holders (as
defined below) and Non-U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the
holder, the holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of the underlying
ordinary share and warrant components of the unit. As a result, the discussion below with respect to actual holders of ordinary shares
and warrants also should apply to holders of units (as the deemed owners