Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 315

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 315
---
 respect of a warrant is stampable if executed in or brought into the Cayman Islands. No stamp duty is payable in respect of the issue of Company Shares or on an instrument of transfer in respect of such shares. An instrument of transfer in respect of a Company Share is stampable if executed in or brought into the Cayman Islands. The Company has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has received an undertaking from the Financial Secretary of the Cayman Islands substantially in the following form on March 22, 2024. The Tax Concessions Act Undertaking as to Tax Concessions In accordance with the provision of section 6 of the Tax Concessions Act (As Revised) of the Cayman Islands, the Financial Secretary undertakes with 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: 2.1on or in respect of the shares, debentures or other obligations of the Company, or 2.2by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Act (As Revised). These concessions shall be for a period of twenty years from March 22, 2024. 158 Material U.S. Federal Income Tax Considerations The following discussion represents the opinion of Greenberg Traurig, subject to the qualifications, assumptions and limitations set forth in the form of opinion attached hereto as Exhibit 8.1, and is a summary of the material U.S. federal income tax considerations applicable to you if you are a U.S. Holder (as defined below) of Public Shares or Public Warrants (collectively, “APx Securities”), as a consequence of (i) electing to have your Public Shares redeemed for cash, (ii) the Merger, and/or (iii) the ownership and disposition of Company Shares and Company Warrants (collectively, “Company Securities”) after the Business Combination. This discussion addresses only those U.S. Holders that hold APx Securities or Company Securities, as applicable, as capital assets within the meaning of Section 1221 of the Code (generally property held for investment