Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 104

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 104
---
 receive
consideration for “service inventions” can be waived by the employee and that in certain circumstances, such waiver does not
necessarily have to be explicit. The Committee will examine, on a case-by-case basis, the general contractual framework between the parties,
using interpretation rules of the general Israeli contract laws. Further, the Committee has not yet determined one specific formula for
calculating this remuneration, but rather uses the criteria specified in the Patents Law. Although we generally enter into agreements
with our employees pursuant to which such individuals assign to us all rights to any inventions created during and as a result of their
employment with us, we may face claims demanding remuneration in consideration for assigned inventions. As a consequence of such claims,
we could be required to pay additional remuneration or royalties to its current and/or former employees, or be forced to litigate such
monetary claims (which will not affect our proprietary rights), which could negatively affect its business.

Certain tax benefits that may be available
to us, if obtained, would require us to continue to meet various conditions and such benefits may be terminated or reduced in the future,
which could increase our costs and taxes.

We may be eligible for certain
tax benefits provided to “ Preferred Technological Enterprises” under the Israeli Law for the Encouragement of Capital Investments,
5719-1959, referred to as the “ Investment Law”. If we obtain tax benefits under the “ Preferred Technological Enterprises”
regime then, in order to remain eligible for such tax benefits, we will need to continue to meet certain conditions stipulated in the
Investment Law and its regulations, as amended. If these tax benefits are reduced, cancelled or discontinued, our Israeli taxable income
may be subject to Israeli corporate tax rates of 23% in 2018 and thereafter. Additionally, if we increase our activities outside of Israel
through acquisitions, for example, our activities might not be eligible for inclusion in future Israeli tax benefit programs. See “ Certain
Material Israeli Tax Considerations.”

It may be difficult to enforce a U. S. judgment
against us, our officers and directors and the Israeli experts named in this Annual Report in Israel or the United States, or to assert
U. S. securities laws claims in Israel or serve process on our officers and directors and these experts.

Most of our directors or officers
are not residents of the United States and most of their and our assets are located outside the United States. Service of process upon
us or our non