Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 129

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 10
Chunk 129
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 advisors regarding the availability of the reduced tax rate on dividends with regard to its particular circumstances.
Distributions on Ordinary Shares that are treated as dividends generally will not be eligible for the “dividends received”
deduction generally allowed to corporate shareholders with respect to dividends received from U. S. corporations.

A non-United States corporation
(other than a corporation that is classified as a PFIC for the taxable year in which the dividend is paid or the preceding taxable year)
generally will be considered to be a qualified foreign corporation (a) if it is eligible for the benefits of a comprehensive tax treaty
with the United States which the Secretary of Treasury of the United States determines is satisfactory for purposes of this provision
and which includes an exchange of information provision, or (b) with respect to any dividend it pays on Ordinary Shares that are readily
tradable on an established securities market in the United States. We believe that we qualify as a resident of Israel for purposes of,
and are eligible for the benefits of, the U. S.-Israel Treaty, although there can be no assurance in this regard. Further, the IRS has
determined that the U. S.-Israel Treaty is satisfactory for purposes of the qualified dividend rules and that it includes an exchange of
information provision. Our Ordinary Shares will also generally be considered to be readily tradable on an established securities market
in the United States if they are listed on The Nasdaq Capital Market. Therefore, subject to the discussion above under “ - Passive
Foreign Investment Company Consequences,” if the U. S.-Israel Treaty is applicable, or if our Ordinary Shares are readily tradable
on an established securities market in the United States, such dividends will generally be “qualified dividend income” in
the hands of individual U. S. Holders, provided that certain conditions are met, including holding period and the absence of certain risk
reduction transaction requirements. Each U. S. Holder is advised to consult its tax advisors regarding the availability of the reduced
tax rate on dividends with regard to its particular circumstances.

Sale, Exchange
or Other Disposition of Ordinary Shares

Subject to the discussion
above under “ - Passive Foreign Investment Company Consequences,” a U. S. Holder generally will recognize capital
gain or loss for U. S. federal income tax purposes upon the sale, exchange or other disposition of Ordinary Shares in an amount equal to
the difference, if any, between the amount realized (i. e., the amount of cash plus the fair market value of any property