Company: IPODW
Filing Date: 2025-03-07
Form Type: S-1
Source: 0001213900-25-021721
Chunk: 118

Company: Dune Acquisition Corp II
Filing Date: 2025-03-07
Form: S-1
Chunk 118
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 and market conditions; 80 •unexpected changes in regulatory requirements; •challenges in managing and staffing international operations; •longer payment cycles; •tax issues, such as tax law changes and variations in tax laws as compared to the United States; •currency fluctuations and exchange controls; •rates of inflation; •challenges in collecting accounts receivable; •cultural and language differences; •employment regulations; •underdeveloped or unpredictable legal or regulatory systems; •corruption; •protection of intellectual property; •social unrest, crime, strikes, riots and civil disturbances; •regime changes and political upheaval; •terrorist attacks, natural disasters, widespread health emergencies and wars; and •deterioration of political relations with the United States. We may not be able to adequately address these additional risks. If we were unable to do so, we may be unable to complete such initial business combination, or, if we complete such initial business combination, our operations might suffer, either of which may adversely impact our business, financial condition and results of operations. We may reincorporate in or transfer by way of continuation to another jurisdiction in connection with our business combination, and such reincorporation may result in taxes imposed on shareholders or warrant holders. We may, in connection with our initial business combination or otherwise and, to the extent applicable, subject to requisite shareholder approval by special resolution under the Companies Act (with respect to which only holders of Class B ordinary shares will be entitled to vote prior to our initial business combination), reincorporate in or transfer by way of continuation to the jurisdiction in which the target company or business is located or in another jurisdiction. The transaction may require a shareholder or warrant holder to recognize taxable income in the jurisdiction in which the shareholder or warrant holder is a tax resident or in which its members are resident if it is a tax transparent entity (or may otherwise result in adverse tax consequences). We do not intend to make any cash distributions to shareholders or warrant holders to pay such taxes. Shareholders or warrant holders may be subject to withholding taxes or other taxes with respect to their ownership of our Class A ordinary shares or warrants after the reincorporation. In particular, although we may attempt to structure any change in our jurisdiction of incorporation (if any) in a tax -efficientmanner (including, if possible, in a manner that is tax -deferredfor U.S. federal income tax purposes), tax structuring considerations are complex, the relevant facts and law may be uncertain and may change, we may prioritize