Company: ENTXW
Filing Date: 2025-05-30
Form Type: S-3
Source: 0001178913-25-002025
Chunk: 54

Company: Entera Bio Ltd.
Filing Date: 2025-05-30
Form: S-3
Chunk 54
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 shares as part of a “straddle” or integrated transaction or persons entering into a constructive sale with respect to the ordinary shares; |

| • | persons whose functional currency for U.S. federal income tax purposes is not the U.S. dollar; |

| • | partnerships or other pass-through entities for U.S. federal income tax purposes; |

| • | tax exempt organizations, qualified retirement plans, individual retirement accounts or other tax-deferred accounts; |

| • | persons that own or are deemed to own 10% or more of our stock by vote or value; or |

| • | persons holding our ordinary shares in connection with a trade or business conducted outside of the United States. |

If an entity or arrangement that is classified as a partnership for U.S. federal income tax purposes owns our ordinary shares, the U.S. federal income tax treatment of a partner will generally depend on the status of the partner and the activities of the partnership. Partnerships owning our ordinary shares and partners in such partnerships should consult their tax advisers as to the particular U.S. federal tax consequences of owning and disposing of the ordinary shares. This discussion is based on the Code, administrative pronouncements, judicial decisions, and final and proposed Treasury regulations, changes to any of which subsequent to the date of this prospectus may affect the tax consequences described herein. For purposes of this discussion, a “U.S. Holder” is a person who, for U.S. federal income tax purposes, is a beneficial owner of ordinary shares and is:

| • | a citizen or individual resident of the United States; |

| • | a corporation, or other entity taxable as a corporation, created or organized in or under the laws of the United States, any state therein or the District of Columbia; or |

| • | an estate or trust the income of which is subject to U.S. federal income taxation regardless of its source. |

U.S. Holders should consult their tax advisers concerning the U.S. federal, state, local and foreign tax consequences of owning and disposing of our ordinary shares in their particular circumstances. Taxation of Distributions on Ordinary Shares We currently do not expect to make distributions on our ordinary shares. Subject to the discussion below under “-Passive Foreign Investment Company Rules,” any distributions paid on our ordinary shares (other than certain pro-rata distributions of ordinary shares) will be treated as dividends to the extent paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles). Because we do not