Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 45

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 45
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 to make
a mark-to-market with respect to our ordinary shares may do so by providing the appropriate information on IRS Form 8621 and timely filing
that form with the U.S. Holder’s tax return for the year in which the election becomes effective. U.S. Holders should consult their
own tax advisors as to the availability and desirability of a mark-to-market election, as well as the impact of such election on interests
in any Lower-Tier PFICs.

A
U.S. Holder of a PFIC may be required to file an IRS Form 8621 on an annual basis. U.S. Holders should consult their own tax advisors
regarding any reporting requirements that may apply to them if we are a PFIC.

U.S.
Holders are strongly encouraged to consult their tax advisors regarding the application of the PFIC rules to their particular circumstances.

Information reporting and backup withholding

Information
reporting requirements may apply to dividends received by U.S. Holders of our ordinary shares and the proceeds received on sale or other
taxable the disposition of our ordinary shares effected within the United States (and, in certain cases, outside the United States), in
each case other than U.S. Holders that are exempt recipients (such as corporations). Backup withholding (currently at a rate of 24%) may
apply to such amounts if the U.S. Holder fails to provide an accurate taxpayer identification number (generally on an IRS Form W-9 provided
to the paying agent of the U.S. Holder’s broker) or is otherwise subject to backup withholding. U.S. Holders should consult their
own tax advisors regarding the application of the U.S. information reporting and backup withholding rules.

Backup
withholding is not an additional tax. Amounts withheld as backup withholding generally may be credited against the taxpayer’s U.S.
federal income tax liability, and a taxpayer may obtain a refund of any excess amounts withheld under the backup withholding rules by
timely filing the appropriate claim for a refund with the IRS and furnishing any required information.

Foreign asset reporting

Certain
U.S. Holders are required to report their holdings of certain foreign financial assets, including equity of foreign entities, if the
aggregate value of all of these assets exceeds certain threshold amounts, by filing IRS Form 8938 with their federal income tax return.
Our ordinary shares are expected to constitute foreign financial assets subject to these requirements unless they are held in an account
at certain financial institutions. U.S. Holders