Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 242

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 242
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 Non -U.S. holder’s GSR III Class A Ordinary Shares unless (i) the gain is effectively connected with the Non -U.S. holder’s conduct of a trade or business in the United States, and if required by an applicable tax treaty, is attributable to a permanent establishment maintained by the Non -U.S. holder in the United States or (ii) the Non -U.S. holder is a non -residentalien individual present in the United States for 183 days or more during the taxable year in which the Business Combination takes place and certain other requirements are met. Ownership of PubCo Ordinary Shares A Non -U.S. holder of PubCo Ordinary Shares will not be subject to U.S. federal income tax or, subject to the discussion below under “— Information Reporting and Backup Withholding,” U.S. federal withholding on any dividends received on PubCo Ordinary Shares or any gain recognized on a sale or other disposition of PubCo Ordinary Shares (including, any distribution to the extent it exceeds the adjusted basis in the Non -U.S. holder’s PubCo Ordinary Shares) unless the dividend or gain is effectively connected with the Non -U.S. holder’s conduct of a trade or business in the United States, and if required by an applicable tax treaty, is attributable to a permanent establishment maintained by the Non -U.S. holder in the United States. In addition, special rules may apply to a Non -U.S. holder that is an individual present in the United States for 183 days or more during the taxable year of the sale or disposition, and certain other requirements are met. Such holders should consult their own tax advisors regarding the U.S. federal income tax consequences of the sale or disposition of PubCo Ordinary Shares. Dividends and gains that are effectively connected with a Non -U.S. holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in the United States) generally will be subject to U.S. federal income tax at the same U.S. federal income tax rates applicable to a U.S. holder and, in the case of a Non -U.S. holder that is a corporation for U.S. federal income tax purposes, also may be subject to an additional branch profits tax. Information Reporting and Backup Withholding Information reporting requirements may apply to cash received in redemption of GSR III Class A Ordinary Shares, dividends received by U.S. holders of PubCo Ordinary Shares, and the proceeds