Company: APACU
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004915
Chunk: 295

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-07-07
Form: S-1/A
Chunk 295
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 the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the Cayman Islands. No stamp duty is payable in the Cayman Islands on the issue of shares by, or any transfers of shares of, Cayman Islands companies (except those which hold interests in land in the Cayman Islands). There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and capital in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of a dividend or capital to any holder of the securities nor will gains derived from the disposal of the securities be subject to Cayman Islands income or corporate tax.

No stamp duty is payable in respect of the issue of our securities or on an instrument of transfer in respect of our securities. However, an instrument of transfer in respect of our securities, including our rights, 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 applied for and received an undertaking from the Financial Secretary of the Cayman Islands in a form substantially similar to the following on June 25, 2024:

<div align='center'>“ The Tax Concessions Law

Undertaking as to Tax Concessions</div>

In accordance with the Tax Concessions Law, the following undertaking is hereby given to the Company:

| 1. | That no law which is hereafter enacted in the 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: |

| 2.1 | on or in respect of the shares, debentures or other obligations of the Company; or |

| 2.2 | by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Law. |

These concessions shall be for a period of 30 years from the 25 thday of June 2024.”

<div align='center'>178</div>

United States Federal Income Tax Considerations

General

The following discussion summarizes certain U.S. federal income tax considerations generally applicable to the acquisition, ownership