Company: EVGN
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001178913-25-001092
Chunk: 257

Company: Evogene Ltd.
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 257
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 States, or by a United States payor or
United States middleman, to a holder of our ordinary shares, other than an exempt recipient (including a payee that is not a United States
person that provides an appropriate certification and certain other persons). A payor will be required to withhold backup withholding
tax from any payments of dividends on, or the proceeds from the sale or redemption of, ordinary shares within the United States, or by
a United States payor or United States middleman, to a holder, other than an exempt recipient, if such holder fails to furnish its correct
taxpayer identification number or otherwise fails to comply with, or establish an exemption from, such backup withholding tax requirements.
Any amounts withheld under the backup withholding rules will be allowed as a credit against the beneficial owner’s United States
federal income tax liability, if any, and any excess amounts withheld under the backup withholding rules may be refunded, provided that
the required information is timely furnished to the Internal Revenue Service.

Foreign Asset Reporting

Certain U. S. Holders who are individuals are required to report
information relating to an interest in our ordinary shares, subject to certain exceptions (including an exception for shares held in accounts
maintained by financial institutions). U. S. Holders are encouraged to consult their tax advisors regarding their information reporting
obligations, if any, with respect to their ownership and disposition of our ordinary shares.

Medicare Tax

Certain U. S. Holders that are individuals, estates or trusts are
subject to a 3.8% tax on all or a portion of their “net investment income,” which may include all or a portion of their dividend
income and net gains from the disposition of ordinary shares. Each U. S. Holder that is an individual, estate or trust is encouraged to
consult its tax advisors regarding the applicability of the Medicare tax to its income and gains in respect of its investment in the ordinary
shares.

The above description is not intended to constitute
a complete analysis of all tax consequences relating to acquisition, ownership and disposition of our ordinary shares. You are encouraged
to consult your tax advisor concerning the tax consequences of your particular situation.

F. Dividends
and Paying Agents

Not applicable.

G. Statement
by Experts

Not applicable.

H. Documents
on Display

We are currently subject to the informational requirements of the
Exchange Act applicable to foreign private issuers and fulfill the obligations of these requirements by filing reports with the SEC. As
a