Company: MCGAU
Filing Date: 2025-06-06
Form Type: S-1/A
Source: 0001213900-25-051715
Chunk: 307

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: S-1/A
Chunk 307
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 subject to U.S. federal income tax, unless the dividends are effectively connected with the Non -U.S. holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such holder maintains in the United States). If the dividend, despite being paid by a non -U.S. corporation, is deemed to be U.S. source under the Code and the Treasury regulations promulgated thereunder, then withholding at a 30% rate generally applies, unless such tax rate is lowered by an applicable income tax treaty. In addition, a Non -U.S. holder generally will not be subject to U.S. federal income tax on any gain attributable to a sale or other disposition of our Class A ordinary shares or warrants unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such holder maintains in the United States). Dividends (including constructive dividends) and gains that are effectively connected with the Non -U.S. holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in the United States) generally will be subject to U.S. federal income tax at the same regular U.S. federal income tax rates applicable to a comparable U.S. holder and, in the case of a Non -U.S. holder that is a corporation for U.S. federal income tax purposes, also may be subject to an additional branch profits tax at a 30% rate or a lower applicable income tax treaty rate. 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 Warrant,” above, although to the extent a cashless exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non -U.S. holders gain on the sale or other disposition of our Class A ordinary shares and warrants. 193 Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares