Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 148

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 10
Chunk 148
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 for certain individuals living outside the United States and married individuals filing joint returns, certain higher thresholds). Gogoro Ordinary Shares are expected to constitute foreign financial assets subject to these requirements unless held in an account at certain financial institutions. U. S Holders should consult their own tax advisers regarding the application of these reporting requirements.

Table of Contents

Information Reporting and Backup Withholding

Information reporting requirements may apply to distributions on the Gogoro Ordinary Shares, and the proceeds received on sale or other taxable disposition of the Gogoro Ordinary Shares effected within the United States (and, in certain cases, outside the United States), in each case other than U. S. Holders that are exempt recipients (such as corporations). Backup withholding may apply to such amounts if the U. S. Holder fails to provide an accurate taxpayer identification number (generally on a U. S. Internal Revenue Service Form W-9 provided to the paying agent of the U. S. Holder’s broker) or is otherwise subject to backup withholding. U. S. Holders should consult their own tax advisors regarding the application of the U. S. information reporting and backup withholding rules.

Backup withholding is not an additional tax. Amounts withheld as backup withholding generally may be credited against the taxpayer’s U. S. federal income tax liability, and a taxpayer may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for a refund with the U. S. Internal Revenue Service and furnishing any required information.

The preceding discussion of certain material U. S. federal tax considerations is for general information purposes only. It is not tax advice to holders of Gogoro Ordinary Shares. Each such holder should consult its own tax advisor regarding the particular U. S. federal, state and local, and non-U. S. tax considerations of purchasing, holding, and disposing of Gogoro Ordinary Shares, including the consequences of any proposed change in applicable law.

F. Dividends and Paying Agents

Not applicable.

G. Statement by Experts

Not applicable.

H. Documents on Display

We are subject to periodic reporting and other informational requirements of the Exchange Act as applicable to foreign private issuers. Accordingly, we are required to file reports, including annual reports on Form 20-F, and other information with the SEC. As a foreign private issuer, we are exempt from the rules of the Exchange Act prescribing the furnishing and content of proxy statements to shareholders, and our executive officers, directors and principal shareholders are not subject to the