Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 266

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 266
---
 in such partnerships should consult their tax advisors regarding the U. S. federal income tax consequences
to them.

Distribution
on our ordinary shares

Subject
to the discussion below under “ -Passive Foreign Investment Company Rules

Subject
to the discussions below under “ -Passive Foreign Investment Company Rules

  either                                                                                                                             

  We are                                                                                                                     

  the U. S.                                                  

  the U. S.                                                                                                                           

There
can be no assurances that we will be eligible for benefits of an applicable comprehensive income tax treaty between the United States
and Israel (the “ Treaty Passive Foreign Investment Company Rules.

Subject
to certain exceptions, dividends on our ordinary shares will constitute foreign source income for foreign tax credit limitation purposes.
Subject to certain complex conditions and limitations, Israeli taxes withheld on any distributions on our ordinary shares may be eligible
for credit against a U. S. Holder’s federal income tax liability or, at such holder’s election, may be eligible for a deduction
in computing such holder’s U. S. federal income tax income. Certain U. S. Treasury Regulations that apply to non-U. S. taxes paid
or accrued in taxable years beginning on or after December 28, 2021 restrict the availability of any such credit based on the nature
of the tax imposed by the non-U. S. jurisdiction, although the IRS has provided temporary relief from the application of certain aspects
of these regulations until new guidance or regulations are issued. U. S. Holders are urged to consult their tax advisors regarding the
creditability of any such tax imposed by Israel. If a refund of the tax withheld is available under the laws of Israel or under the Treaty,
the amount of tax withheld that is refundable will not be eligible for such credit against a U. S. Holder’s U. S. federal income
tax liability (and will not be eligible for the deduction against U. S. federal taxable income). If such dividends are qualified dividend
income (as discussed above), the amount of the dividend taken into account for purposes of calculating the foreign tax credit limitation
will be limited to the gross amount of the dividend, multiplied by a fraction, the numerator of which is the reduced rate applicable
to qualified dividend income and the denominator of which is the highest rate of tax normally applicable to dividends. The limitation
on foreign taxes eligible for credit is calculated separately with respect to specific classes of income. For this purpose, dividends
distributed by us with respect to our ordinary shares generally will constitute “passive