Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 333

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 333
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 Redemption and (ii) the U.S. Holder’s adjusted tax basis in such Public Shares. Any such gain or loss generally will be capital gain or loss and will be long -termcapital gain or loss if the U.S. Holder’s holding period for such Public Shares exceeds one year. It is unclear, however, whether the redemption rights of a U.S. Holder with respect to the Public Shares may suspend the running of the applicable holding period for this purpose. Net short -termcapital gain generally is taxed at regular ordinary income tax rates. Long -termcapital gain realized by a non -corporateU.S. Holder generally may be taxable at reduced rates. The deductibility of capital losses is subject to limitations. Taxation of Distributions Subject to the PFIC rules discussed below under “— PFIC Rules”, if a Redemption is taxable as a distribution for U.S. federal income tax purposes, such distribution generally will be taxable as a dividend for U.S. federal income tax purposes to the extent paid from APx’s current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of APx’s current and accumulated earnings and profits will constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. Holder’s adjusted tax basis in its Public Shares. Any remaining excess will be treated as gain realized on the sale or other disposition of the Public Shares and will be treated as described above under “ — Taxation of Sale or Exchange.” However, it is not expected that the Company will maintain calculations of its earnings and profits in accordance with U.S. federal income tax principles. U.S. Holders should therefore assume that to the extent that a Redemption is taxed as a distribution for U.S. federal income tax purposes, such distribution by the Company will be subject to taxation as dividend income. U.S. Holders should consult their own tax advisors with respect to the appropriate U.S. federal income tax treatment of any distribution received from the Company. Amounts treated as dividends that APx pays to a U.S. Holder that is a taxable corporation generally will be taxed at regular rates and will not qualify for the dividends received deduction generally allowed to domestic corporations in respect of dividends received from other domestic corporations. With respect to non -corporateU.S. Holders, under tax laws currently in effect and subject to certain exceptions (including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), dividends generally will be taxed at the