Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 33

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 33
---
; (iii) the capital gain arising from
the such sale, exchange or disposition is attributed to a permanent establishment in Israel, under certain terms; (iv) such U.S. Resident
holds, directly or indirectly, shares representing 10% or more of the voting capital during any part of the 12 month period preceding
the disposition, subject to certain conditions; or (v) such U.S. Resident is an individual and was present in Israel for 183 days
or more during the relevant taxable year. In any such case, the sale, exchange or disposition of such shares by the U.S. Resident
would be subject to Israeli tax (unless exempt under the Israeli domestic law as described above). Under the United States-Israel Tax
Treaty, the gain may be treated as foreign source income for United States foreign tax credit purposes, upon an election by the U.S. Resident,
and such U.S. Resident may be permitted to claim a credit for such taxes against the United States federal income tax imposed on
such sale, subject to the limitations under the United States federal income tax laws applicable to foreign tax credits. The United States
Israel Tax Treaty does not provide such credit against any United States state or local taxes.

Regardless of whether shareholders
may be liable for Israeli capital gains tax on the sale of our ordinary shares, the payment of the consideration may be subject to the
withholding of Israeli tax at source. Shareholders may be required to demonstrate that they are exempt from tax on their capital gains
in order to avoid withholding at source at the time of sale (i.e., provide resident certificate and other documentation). Specifically,
in transactions involving a sale of all of the shares of an Israeli resident company, in the form of a merger or otherwise, the ITA may
require from shareholders who are not liable for Israeli tax to sign declarations in forms specified by this authority or obtain a specific
exemption from the ITA to confirm their status as non-Israeli tax residents, and, in the absence of such declarations or exemptions, may
require the purchaser of the shares to withhold taxes at source.

Taxation of Non-Israeli Shareholders on Receipt of Dividends.

Non-Israeli residents (either
individuals or corporations) are generally subject to Israeli income tax on the receipt of dividends paid on our ordinary shares at the
rate of 25%, which tax will be withheld at source, unless relief is provided in a treaty between Israel and the shareholder’s country
of residence. With respect to a person