Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 203

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 203
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 below under “Non-U.S. Holders — Gain on
Sale, Taxable Exchange or Other Taxable Disposition of Shares of Common Stock and Warrants.” The U.S. federal income tax treatment
for a Non-U.S. Holder of a redemption of warrants for cash (or if we purchase warrants in an open market transaction) would be similar
to that described below in “Non-U.S. Holders — Gain on Sale, Taxable Exchange or Other Taxable Disposition of Shares of Common
Stock and Common Warrants.”

Gain on Sale, Taxable Exchange or Other Taxable Disposition of Shares of Common Stock and Common Warrants

Subject
to the discussion of FATCA and backup withholding below, a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding
tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of our common stock (including upon a dissolution
and liquidation if we do not complete an initial business combination within the required time period) or warrants (including an expiration
or redemption of our warrants), unless:

| ● | the gain is effectively connected with the conduct of a trade                                                                       
 or business by the Non-U.S. Holder within the United States (and, under certain income tax treaties, is attributable to a permanent 
 establishment or fixed base maintained by the Non-U.S. Holder in the United States); or                                             |

Unless an applicable treaty
provides otherwise, gain described in the first bullet point above will generally be subject to tax at the applicable U.S. federal income
tax rates as if the Non-U.S. Holder were a U.S. resident. Any gains described in the first bullet point above of a Non-U.S. Holder that
is a foreign corporation may also be subject to an additional “branch profits tax” at a 30% rate (or lower treaty rate).

If
the second bullet point above applies to a Non-U.S. Holder, gain recognized by such holder on the sale, exchange or other disposition
of our common stock or warrants will generally be subject to tax at applicable U.S. federal income tax rates as if the Non-U.S. Holder
were a U.S. resident. In addition, a buyer of our common stock or warrants from such holder may be required to withhold U.S. federal income
tax at a rate of 15% of the amount realized upon such disposition. We cannot determine whether we will be a United States real property
holding corporation in the future until we complete