Company: JUPGF
Filing Date: 2025-11-12
Form Type: F-1/A
Source: 0001493152-25-021911
Chunk: 164

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-11-12
Form: F-1/A
Chunk 164
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 federal income tax returns with respect
to such losses). Non-U.S. holders should consult their own tax advisors regarding any applicable income tax or other treaties that may
provide for different rules.

Federal Estate Tax

Common stock beneficially
owned by an individual who is not a citizen or resident of the United States (as defined for U.S. federal estate tax purposes) at the
time of their death will generally be includable in the decedent’s gross estate for U.S. federal estate tax purposes. Such shares,
therefore, may be subject to U.S. federal estate tax, unless an applicable estate tax treaty provides otherwise.

Backup Withholding and Information Reporting

Generally, we must report
annually to the IRS the amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report
will be sent to you. Pursuant to applicable income tax treaties or other agreements, the IRS may make these reports available to tax
authorities in your country of residence.

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Payments of dividends on
or of proceeds from the disposition of our securities made to you may be subject to information reporting and backup withholding at a
current rate of 24% unless you establish an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W-8BEN
or IRS Form W-8BEN-E or other applicable IRS Form W-8. Notwithstanding the foregoing, backup withholding and information reporting may
apply if either we or our paying agent has actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not
an additional tax; rather, the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount
of tax withheld. If withholding results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided
that the required information is furnished to the IRS in a timely manner.

Foreign Account Tax Compliance

The Foreign Account Tax
Compliance Act (“FATCA”) generally imposes withholding tax at a rate of 30% on dividends on and gross proceeds from the sale
or other disposition of our securities paid to a “foreign financial institution” (as specially defined under these rules),
unless such institution enters into an agreement with the U.S. government to, among other things, withhold on certain payments and to
collect and provide to the U.S. tax authorities substantial information regarding the U.S. account holders