Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 35

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 35
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 AstraZeneca ADR facility arrangement and (y) to US Holders of AstraZeneca Shares resulting from the implementation of the Harmonised Listing Structure, including the Settlement System Migration. This discussion is not a complete description of all tax considerations that may be relevant to US Holders; it is not a substitute for tax advice. It applies only to US Holders that hold AstraZeneca Shares and AstraZeneca ADSs as capital assets and use the US dollar as their functional currency. In addition, it does not describe all of the US federal income tax considerations that may be relevant to a US Holder in light of a US Holder’s particular circumstances, including US Holders subject to special rules, such as banks or other financial institutions, insurance companies, tax-exempt entities, dealers, traders in securities that elect to mark-to-market, regulated investment companies, real estate investment trusts, partnerships and other pass-through

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entities (including S-corporations), US expatriates, persons liable for the alternative minimum tax, persons that directly, indirectly or constructively, own 10% or more of the total combined voting power of AstraZeneca’s voting stock or of the total value of AstraZeneca’s equity interests, investors that hold AstraZeneca Shares in connection with a permanent establishment or fixed base outside the US, or investors that hold AstraZeneca Shares or AstraZeneca ADSs as part of a hedge, straddle, conversion, constructive sale or other integrated financial transaction. This summary also does not address US federal taxes other than the income tax (such as estate or gift taxes) or US state and local, or non-US, tax laws or considerations.

Persons who are partners in a partnership (or other entity or arrangement treated as a partnership for US federal income tax purposes) that holds AstraZeneca Shares or AstraZeneca ADSs should consult their own tax advisors regarding the specific US federal income tax consequences to them of the termination of the AstraZeneca ADR facility arrangement, and resulting from the implementation of the Harmonised Listing Structure, including the Settlement System Migration.

**(a)

Termination of the AstraZeneca ADR Facility Arrangement**

**A US Holder of AstraZeneca ADSs will not recognise a gain or loss in connection with the receipt of AstraZeneca Shares as a result of the termination of the AstraZeneca ADR facility arrangement, except to the extent of