Company: MCGAU
Filing Date: 2025-06-06
Form Type: S-1/A
Source: 0001213900-25-051715
Chunk: 289

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: S-1/A
Chunk 289
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 after the execution, brought into the Cayman Islands or produced before a court of the Cayman Islands. The Company has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has applied for and received an undertaking from the Financial Secretary of the Cayman Islands in the following form: The Tax Concessions Act Undertaking as to Tax Concessions In accordance with the Tax Concessions Act the following undertaking is hereby given to Yorkville Acquisition Corp. “the Company”: (a)That no Law which is hereafter enacted in the Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to the Company or its operations; and (b)In addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable (i)on or in respect of the shares debentures or other obligations of the Company; or (ii)by way of the withholding in whole or part, of any relevant payment as defined in the Tax Concessions Act. These concessions shall be for a period of THIRTY years from the 6 thday of March 2025. 184 Certain U.S. Federal Income Tax Considerations General The following is a discussion of certain U.S. federal income tax considerations generally applicable to ownership and disposition of our units, Class A ordinary shares and warrants, which we refer to collectively as our securities. Because the components of a unit are separable at the option of the holder, the holder of a unit generally should be treated, for U.S. federal income tax purposes, as the owner of the underlying Class A ordinary share and one -thirdof one warrant components of the unit, as the case may be. As a result, the discussion below with respect to actual holders of Class A ordinary shares and warrants should also apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and warrants that constitute the units). This discussion applies only to securities that are held as capital assets for U.S. federal income tax purposes, is applicable only to holders who purchased units in this offering and assumes any distributions on our ordinary shares will be paid in U.S. dollars. This discussion is based on the Code and administrative pronouncements, judicial decisions and final, temporary and proposed Treasury regulations as of the date hereof, changes to any of which subsequent to the date of this prospectus may affect the tax consequences