Company: CL
Filing Date: 2025-11-03
Form Type: 424B2
Source: 0001104659-25-105106
Chunk: 32

Company: COLGATE PALMOLIVE CO
Filing Date: 2025-11-03
Form: 424B2
Chunk 32
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 or
trust the income of which is subject to United States federal income tax regardless of its source. As used herein, the term “Non-U.S.
Holder” means a beneficial owner (other than a partnership) of Notes that is not a U.S. Holder.

If a partnership (including for this purpose any
entity or arrangement treated as a partnership for United States federal income tax purposes) holds a Note, the treatment of a partner
in the partnership will generally depend on the status of the partner and activities of the partnership. A holder that is a partnership
and partners in such partnership should consult their tax advisors regarding the United States federal income tax consequences of purchasing,
owning and disposing of the Notes.

U.S. Holders

Purchase of Notes. A U.S. Holder
that purchases Notes with previously owned euro will generally recognize foreign currency gain or loss equal to the difference, if any,
between such U.S. Holder’s adjusted tax basis in the euro and the U.S. dollar fair market value of the Notes on the date of purchase.
Any such gain or loss generally will be ordinary income or loss.

Interest. Stated interest on a Note
will be included in the income of a U.S. Holder as ordinary income at the time such interest is received or accrued, in accordance with
the U.S. Holder’s regular method of U.S. federal income tax accounting.

U.S. Holders that use the cash receipts and disbursements
method of accounting for U.S. federal income tax purposes must recognize income equal to the U.S. dollar value of the euro received as
a payment of interest (which includes proceeds in euro from a sale, exchange, or other disposition of the Notes to the extent attributable
to accrued interest), determined by translating the euro amount into U.S. dollars at the spot rate in effect on the date of receipt, regardless
of whether the euro received is actually converted into U.S. dollars. U.S. Holders that use an accrual method of accounting for U.S. federal
income tax purposes may determine the amount of income accrued with respect to the euro received on each Interest Payment Date by using
one of two methods. Under the first method, the amount of income accrued is determined by translating the euro amount into U.S. dollars
at the average exchange rate in effect during the accrual period (or, if the accrual period spans two taxable years, at the exchange rate
for the partial period within the taxable year). Alternatively, such U.S. Holders