Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 287

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 287
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 A ordinary shares, see “— Considerations for Non -U.S. Holders — Gain or Loss on Sale or Other Taxable Exchange or Disposition of Class A Ordinary Shares” below, and to the extent such distribution constitutes a dividend, see “— Considerations for Non -U.S. Holders — Distributions Treated as Dividends” below. Distributions Treated as Dividends Dividends (including constructive distributions treated as dividends) paid or deemed paid to a Non -U.S. Holder in respect of our Class A ordinary shares generally will not be subject to U.S. federal income tax, unless the dividends are effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such Non -U.S. Holder maintains in the United States). Dividends (including constructive distributions treated as dividends) that are effectively connected with the Non -U.S. Holder’s conduct of a trade or business in the United States 182 (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in the United States) generally will be subject to U.S. federal income tax at the same regular United States federal income tax rates applicable to a comparable U.S. Holder and, in the case of a Non -U.S. Holder that is a corporation for U.S. federal income tax purposes, also may be subject to an additional branch profits tax (at a 30% rate or a lower applicable tax treaty rate). Gain or Loss on Sale or Other Taxable Exchange or Disposition of Class A Ordinary Shares Subject to the discussion below under “— Considerations for Non -U.S. Holders — Information Reporting and Backup Withholding,” a Non -U.S. Holder generally will not be subject to U.S. federal income or withholding tax on any gain realized upon the sale or other disposition of our Class A ordinary shares (including a redemption of our Class A ordinary shares as a result of a dissolution and liquidation in the event we do not consummate an initial business combination within the required time period), unless such gain is effectively connected with a trade or business conducted by the Non -U.S. Holder in the United States (and, if required by an applicable income tax treaty, that is treated as attributable to a permanent establishment maintained by the Non -U.S. Holder in the United States). Any such effectively connected gain generally will