Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 201

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 201
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Holders—Taxation of Distributions” above in the same manner as if the U.S. Holders of the warrants received a cash distribution
from us equal to the fair market value of such increased interest resulting from the adjustment.

Non-U.S. Holders

This
section applies to “Non-U.S. Holders.” As used herein, the term “Non-U.S. Holder” means a beneficial owner of
our common stock or warrants that is not a U.S. Holder and is not a partnership or other entity classified as a partnership for U.S.
federal income tax purposes, but such term generally does not include an individual who is present in the United States for 183 days
or more in the taxable year of disposition. If you are such an individual, you should consult your tax advisor regarding the U.S. federal
income tax consequences of the acquisition, ownership or sale or other disposition of our securities.

Taxation of Distributions

In
general, any distributions (including constructive distributions) we make to a Non-U.S. Holder of shares of common stock, to the extent
paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles), will constitute
dividends for U.S. federal income tax purposes. Provided such dividends are not effectively connected with the Non-U.S. Holder’s
conduct of a trade or business within the United States (or, if required pursuant to an applicable income tax treaty, are not attributable
to a permanent establishment of fixed base maintained by the Non-U.S. Holder in the United States), we will be required to withhold
tax from the gross amount of the dividend at a rate of 30%, unless such Non-U.S. Holder is eligible for a reduced rate of withholding
tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate (usually on an IRS
Form W-8BEN or W-8BEN-E, as applicable). In the case of any constructive dividend, it is possible that this tax would be withheld
from any amount owed to a Non-U.S. Holder by the applicable withholding agent, including cash distributions on other property or sale
proceeds from warrants or other property subsequently paid or credited to such holder. Any distribution not constituting a dividend will
be treated first as reducing (but not below zero) the Non-U.S. Holder’s adjusted tax basis in our common stock and, to the extent
such distribution exceeds the Non-U.S. Holder