Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 19

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 19
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. federal income tax purposes is a factual determination that must be
made annually at the close of each taxable year and, thus, is subject to significant uncertainty.

If we are a PFIC for any
taxable year, a U.S. Holder of our ordinary shares may be subject to adverse tax consequences and may incur certain information reporting
obligations. For a further discussion, see “Certain Material U.S. Federal Income Tax Considerations—U.S. Holders—Passive Foreign Investment Company Rules.” U.S. Holders of our ordinary shares are strongly encouraged to consult their own advisors
regarding the potential application of these rules to us and the ownership of our ordinary shares.

If a U.S. Holder is treated as owning at least 10% of our shares, such U.S. Holder may be subject to adverse U.S. federal income tax consequences.

For U.S. federal income tax
purposes, if a U.S. Holder is treated as owning (directly, indirectly or constructively) at least 10% of the value or voting power of
our stock, such person may be treated as a “United States shareholder” with respect to us, or any of our subsidiaries, if
we or such subsidiary is a “controlled foreign corporation.” If we have one or more U.S. subsidiaries, certain of our non-U.S.
subsidiaries could be treated as a controlled foreign corporation regardless of whether we are treated as a controlled foreign corporation
(although there are recently promulgated final and currently proposed Treasury regulations that may limit the application of these rules
in certain circumstances).

Certain United States shareholders
of a controlled foreign corporation may be required to report annually and include in their U.S. federal taxable income their pro rata
share of the controlled foreign corporation’s “Subpart F income” and, in computing their “global intangible low-taxed
income,” “tested income” and a pro rata share of the amount of certain U.S. property (including certain stock in U.S.
corporations and certain tangible assets located in the United States) held by the controlled foreign corporation regardless of whether
such controlled foreign corporation makes any distributions. The amount includable by a United States shareholder under these rules is
based on a number of factors, including potentially, but not limited to, the controlled foreign corporation’s current earnings and
profits (if any), tax basis in the controlled foreign corporation’s assets, and foreign taxes paid by the controlled foreign corporation
on its underlying income. Failure