Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 202

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 202
---
’s adjusted tax basis, as gain realized from the sale or other disposition of our common
stock, which will be treated as described under “Non-U.S. Holders — Gain on Sale, Taxable Exchange or Other Taxable Disposition
of Shares of Our Common Stock and Common Warrants” below. In addition, if we determine that we are or are likely to be classified
as a “United States real property holding corporation” (see “Non-U.S. Holders — Gain on Sale, Taxable Exchange
or Other Taxable Disposition of Shares of Our Common Stock and Common Warrants” below), we will withhold 15% of any distribution
that exceeds our current and accumulated earnings and profits, including a distribution in redemption of our common stock. See also “Non-U.S.
Holders — Possible Constructive Distributions” for potential U.S. federal tax consequences with respect to constructive distributions.

Dividends that we pay to a
Non-U.S. Holder that are effectively connected with such Non-U.S. Holder’s conduct of a trade or business within the United States
(and, if a tax treaty applies, are attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the United States)
will not be subject to U.S. withholding tax, provided such Non-U.S. Holder complies with certain certification and disclosure requirements
(usually by providing an IRS Form W-8ECI). Instead, the effectively connected dividends will be subject to regular U.S. federal income
tax as if the Non-U.S. Holder were a U.S. resident, unless an applicable income tax treaty provides otherwise. A Non-U.S. Holder that
is a foreign corporation receiving effectively connected dividends may also be subject to an additional “branch profits tax”
imposed at a rate of 30% (or a lower treaty rate).

<div align='center'>119</div>

Exercise, Lapse or Redemption of a Common Warrant

The
U.S. federal income tax treatment of a Non-U.S. Holder’s exercise of a warrant, or the lapse of a warrant held by a Non-U.S. Holder,
generally will correspond to the U.S. federal income tax treatment of the exercise or lapse of a warrant by a U.S. Holder, as described
under “U.S. Holders — Exercise, Lapse or Redemption of a Common Warrant” above, although to the extent a cashless exercise
results in a taxable exchange, the consequences would be similar to those described