Company: VEEAW
Filing Date: 2025-08-06
Form Type: S-1/A
Source: 0001213900-25-072342
Chunk: 186

Company: VEEA INC.
Filing Date: 2025-08-06
Form: S-1/A
Chunk 186
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. Holder. This allocation of the purchase price for each such combination will establish a U.S. Holder’s initial tax basis for U.S. federal income tax purposes in the common share and a common warrant that comprise each such combination. For U.S. federal income tax purposes, each holder of our common shares and common warrants must allocate the purchase price paid by such holder for such securities between the one of our common shares and the one common warrant based on the relative fair market value of each at the time of issuance. Under U.S. federal income tax law, each investor must make its own determination of such value based on all the relevant facts and circumstances. The price allocated to each common share and one common warrant should constitute the holder’s initial tax basis in such share and common warrant, respectively. The purchase price for each combination of a pre-funded warrant and a common warrant will be allocated between these two components in proportion to their relative fair market values at the time such securities are purchased by the U.S. Holder. For U.S. federal income tax purposes, each holder of our pre-funded warrants and common warrants must allocate the purchase price paid by such holder for such securities between the one of our pre-funded warrants and the one common warrant based on the relative fair market value of each at the time of issuance. Under U.S. federal income tax law, each investor must make its own determination of such value based on all the relevant facts and circumstances. The price allocated to each pre-funded warrant and one common warrant should constitute the holder’s initial tax basis in such pre-funded warrant and common warrant, respectively. The foregoing treatment of our common shares, pre-funded warrants and common warrants and a holder’s purchase price allocation are not binding on the IRS or the courts. No assurance can be given that the IRS or the courts will agree with the characterization described above or the discussion below. Accordingly, each prospective investor is urged to consult its tax advisor regarding the tax consequences of an investment in our securities. The balance of this discussion assumes that the characterization of the securities described above is respected for U.S. federal income tax purposes. U.S. Holders Taxation of Distributions If we pay distributions in cash or other property (other than certain distributions of our stock or rights to acquire our stock) to U.S. Holders of our common shares, such distributions will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of current and