Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 17

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 17
---
 for any taxable year is a factual determination that depends on, among other things, the composition of our
and our subsidiaries’ income and assets, and the market value of our and our subsidiaries’ shares and assets. Changes in the
composition of our and our subsidiaries’ income, composition or composition of assets may cause us to be or become a PFIC for the
current or subsequent taxable years. Whether we are treated as a PFIC for U.S. federal income tax purposes is a factual determination
that must be made annually at the close of each taxable year and, thus, is subject to significant uncertainty.

If we are a PFIC for
any taxable year, a U.S. Holder of our ordinary shares may be subject to adverse tax consequences and may incur certain information reporting
obligations. For a further discussion, see “Certain Material U.S. Federal Income Tax Considerations-U.S. Holders-Passive Foreign Investment Company Rules.” U.S. Holders of our ordinary shares are strongly encouraged to consult their own advisors regarding
the potential application of these rules to us and the ownership of our ordinary shares.

If a U.S. Holder is treated as owning at least 10% of our shares, such U.S. Holder may be subject to adverse U.S. federal income tax consequences.

For U.S. federal income
tax purposes, if a U.S. Holder is treated as owning (directly, indirectly or constructively) at least 10% of the value or voting power
of our stock, such person may be treated as a “United States shareholder” with respect to us, or any of our subsidiaries,
if we or such subsidiary is a “controlled foreign corporation.” If we have one or more U.S. subsidiaries, certain of our non-U.S.
subsidiaries could be treated as a controlled foreign corporation regardless of whether we are treated as a controlled foreign corporation
(although there are recently promulgated final and currently proposed Treasury regulations that may limit the application of these rules
in certain circumstances).

Certain United States shareholders
of a controlled foreign corporation may be required to report annually and include in their U.S. federal taxable income their pro rata
share of the controlled foreign corporation’s “Subpart F income” and, in computing their “global intangible low-taxed
income,” “tested income” and a pro rata share of the amount of certain U.S. property (including certain stock in U.S.
corporations and certain tangible assets located in the United States) held