Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 36

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 36
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1986, as amended (the “Code”) (generally, property held for investment).

The following does not purport
to be a complete analysis of all potential tax considerations of the acquisition, ownership and disposition of our ordinary shares. The
effects and considerations of other U.S. federal tax laws, such as estate and gift tax laws, alternative minimum or Medicare contribution
tax consequences and any applicable state, local or non-U.S. tax laws are not discussed. This discussion is based on the Code, Treasury
regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the U.S. Internal Revenue
Service (the “IRS”), in each case in effect as of the date hereof. These authorities may change or be subject to differing
interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could adversely affect the
tax consequences discussed below. We have not sought and will not seek any rulings from the IRS regarding the matters discussed below.
There can be no assurance the IRS will not take or a court will not sustain a contrary position to that discussed below regarding the
tax consequences discussed below.

This discussion does not address
all U.S. federal income tax consequences relevant to a holder’s particular circumstances. In addition, it does not address consequences
relevant to holders subject to special rules, including, without limitation:

| ● | banks, insurance companies, and certain other financial institutions; |

| ● | regulated investment companies and real estate investment 
 trusts;                                                   |

| ● | brokers, dealers or traders in securities; |

| ● | traders in securities that elect to mark to market; |

| ● | tax-exempt organizations or governmental organizations; |

| ● | U.S. expatriates and former citizens or long-term residents 
 of the United States;                                       |

| ● | persons holding our ordinary shares , as the case may be,                                                                                    
 as part of a hedge, straddle, constructive sale, or other risk reduction strategy or as part of a conversion transaction or other integrated 
 investment;                                                                                                                                  |

| ● | persons subject to special tax accounting rules as a result                                                                               
 of any item of gross income with respect to our ordinary shares , as the case may be, being taken into account in an applicable financial 
 statement;                                                                                                                                |

| ● | persons that actually or constructively own 5% or more (by 
 vote or value) of our outstanding and issued shares;       |

| ● | “controlled foreign corporations,” “pass