Company: NKLR
Filing Date: 2025-08-01
Form Type: S-4/A
Source: 0001213900-25-070223
Chunk: 241

Company: Terra Innovatum Global N.V.
Filing Date: 2025-08-01
Form: S-4/A
Chunk 241
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 should consult their tax advisors regarding these rules and any other reporting obligations that may apply to the ownership or disposition of PubCo shares, including reporting obligations related to the holding of certain foreign financial assets and reporting obligations related to transactions described in Section 351 of the Code. Information returns may be filed with the IRS in connection with, and Non -U.S. holders may be subject to backup withholding on amounts received in respect of their GSR III Class A Ordinary Shares or their PubCo Ordinary Shares, unless the Non -U.S. holder furnishes to the applicable withholding agent the required certification as to its non -U.S. status, such as by providing a valid IRS Form W -8BEN, IRS Form W -8 BEN-Eor IRS Form W -8ECI, as applicable, or the Non -U.S. holder otherwise establishes an exemption. Dividends paid with respect to PubCo Ordinary Shares and proceeds from the sale or other disposition of PubCo Ordinary Shares received in the United States by a Non -U.S. holder through certain U.S. -relatedfinancial intermediaries may be subject to information reporting and backup withholding unless such Non -U.S. holder provides proof of an applicable exemption or complies with certain certification procedures described above, and otherwise complies with the applicable requirements of the backup withholding rules. Material Cayman Islands Tax Considerations Cayman Islands Taxation The following is a discussion on certain Cayman Islands income tax consequences of an investment in shares of a Cayman Islands company. The discussion is a general summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law. Under Existing Cayman Islands Laws Payments of dividends and capital in respect of GSR III Class A Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of interest and principal or a dividend or capital to any holder of GSR III Class A Ordinary Shares, as the case may be, nor will gains derived from the disposal of the GSR III Class A Ordinary Shares be subject to Cayman Islands income or corporate tax. The Cayman Islands currently has no income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. No stamp duty is payable in respect to the issue of shares or on an instrument of transfer in respect of a Class A Share. However, an instrument of transfer in respect of