Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 61

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 61
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 (deemed to be) abusive. A situation is in principle considered abusive if:

(i)

such recipient is considered to be resident ( gevestigd ) in a jurisdiction that is listed in the yearly updated Dutch regulation on low-taxing states and non-cooperative jurisdictions for tax purposes ( Regeling laagbelastende staten en niet-cooperatieve rechtsgebieden voor belastingdoeleinden ) (“Designated Jurisdiction”); or

(ii)

such recipient is considered to have a permanent establishment located in a Designated Jurisdiction to which the interest is attributable; or

(iii)

such recipient is considered to be a resident in a jurisdiction that is not a Designated Jurisdiction and is considered to be entitled to the (deemed) payments of interest, with the main purpose or one of the main purposes to avoid taxation for another person, and the transaction is considered an artificial arrangement, transaction or a series of arrangements that has or have not been put in place for valid commercial reasons reflecting economic reality; or

(iv)

such recipient is not considered to be the recipient of the (deemed) payments of interest in its jurisdiction of residence, other than a Designated Jurisdiction, as the jurisdiction of residence treats another entity (in which it holds an interest) as the recipient of the (deemed) payments of interest; or

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(v)

such recipient is not considered to be the recipient of the (deemed) payments of interest in its jurisdiction of incorporation, other than a Designated Jurisdiction, as the jurisdiction of incorporation does not treat the recipient as resident nor does any other jurisdiction treat such recipient as resident;

all within the meaning of the Dutch Withholding Tax Act 2021 ( Wet bronbelasting 2021 ).

The Designated Jurisdictions as of 1 January 2025 included American Samoa, Anguilla, Bahamas, Bahrain, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Fiji, Guam, Guernsey, Isle of Man, Jersey, Palau, Panama, Russian Federation, Samoa, Trinidad and Tobago, Turkmenistan, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu. This list is subject to change at least annually.

Generally, an entity is considered to be affiliated ( gelieerde ) to the Issuer if (i) such entity has a Qualifying Interest (as defined below) in the Issuer, (ii)