Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 159

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 159
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 non-U.S. holder eligible
for a reduced rate of U.S. withholding tax pursuant to an income tax treaty may obtain a refund of any excess amounts withheld by timely
filing an appropriate claim for refund with the IRS. If a non-U.S. holder holds our securities through a financial institution or other
agent acting on the non-U.S. holder’s behalf, the non-U.S. holder will be required to provide appropriate documentation to the
agent, which then may be required to provide certification to us or our paying agent, either directly or through other intermediaries.

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Dividends received by a
non-U.S. holder that are effectively connected with its conduct of a U.S. trade or business (and, if required by an applicable income
tax treaty, attributable to a permanent establishment or fixed base maintained by the non-U.S. holder in the United States) are generally
exempt from such withholding tax if the non-U.S. holder satisfies certain certification and disclosure requirements. In order to obtain
this exemption, the non-U.S. holder must provide us with an IRS Form W-8ECI or other applicable IRS Form W-8 properly certifying such
exemption. Such effectively connected dividends, although not subject to withholding tax, are taxed at the same graduated U.S. federal
income tax rates applicable to U.S. holders, net of certain deductions and credits. In addition, dividends received by a corporate non-U.S.
holder that are effectively connected with its conduct of a U.S. trade or business may also be subject to a branch profits tax at a rate
of 30% or such lower rate as may be specified by an applicable income tax treaty. Non-U.S. holders should consult their own tax advisors
regarding any applicable tax treaties that may provide for different rules.

Gain on Sale, Exchange, or other Taxable Disposition of Common Stock

Subject to the discussion
below regarding backup withholding and foreign accounts, a non-U.S. holder generally will not be required to pay U.S. federal income
tax on any gain realized upon the sale, exchange or other taxable disposition of our common stock unless:

We believe that we are
not currently and will not become a USRPHC for U.S. federal income tax purposes, and the remainder of this discussion so assumes. However,
because the determination of whether we are a USRPHC depends on the fair market value of our U.S. real property relative to the fair
market value of our other business