Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 265

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 265
---
 persons subject to special tax accounting rules as a result of any item of gross income with respect to our ordinary shares and/or our warrants, as the case may be, being taken into account in ...  
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

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

  “controlled foreign corporations,” “passive foreign investment companies,” and corporations that accumulate earnings to avoid U. S. federal income tax;  

  S corporations, partnerships or other entities or arrangements treated as partnerships or other flow-through entities for U. S. federal income tax purposes (and investors therein);  

  U. S. Holders having a functional currency other than the U. S. dollar;  

  persons who hold or received our ordinary shares and/or our warrants, as the case may be, pursuant to the exercise of any employee stock option or otherwise as compensation; and  
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

  tax-qualified retirement plans.  

For purposes of this discussion,
a “U. S. Holder” is any beneficial owner of our ordinary shares and/or our warrants, as the case may be, that is for
U. S. federal income tax purposes:

  an individual who is a citizen or resident of the United States;  

  a corporation (or other entity taxable as a corporation) created or organized under the laws of the United States, any state thereof, or the District of Columbia;  

  an estate, the income of which is subject to U. S. federal income tax regardless of its source; or  

  a trust that (1) is subject to the primary supervision of a U. S. court and the control of one or more “ United States persons” (within the meaning of Section 7701(a)(30) of the Code), or (2) h...  

If
an entity or arrangement treated as a partnership for U. S. federal income tax purposes holds our ordinary shares and/or our warrants,
the tax treatment of an owner of such entity will depend on the status of the owners, the activities of the entity or arrangement and
certain determinations made at the owner level. Accordingly, entities or arrangements treated as partnerships for U. S. federal income
tax purposes and the partners