Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 318

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 318
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exemptorganizations (including private foundations); •persons that hold APx Securities or who will hold Company Securities as part of a “straddle,” “hedge,” “conversion,” “synthetic security,” “constructive ownership transaction,” “constructive sale,” “wash sale,” or other integrated or similar transaction for U.S. federal income tax purposes; •persons that have a functional currency other than the U.S. dollar; •U.S. expatriates or former long -termresidents of the U.S.; •persons owning or considered as owning (directly, indirectly, or through attribution) five percent (5%) (measured by vote or value) or more of the APx’s ordinary shares, or, following the Business Combination, Company Shares (except as specifically provided below); •accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code; •partnerships (or entities or arrangements classified as partnerships or other pass -throughentities for U.S. federal income tax purposes, including S corporations) and any beneficial owners of such partnerships or other pass -throughentities; and •persons who are not U.S. Holders, all of whom may be subject to tax rules that differ materially from those summarized below. 159 If a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes) or other pass -throughentity holds APx Securities or Company Securities, the tax treatment of a partner or other member in such partnership or other pass -throughentity generally will depend upon the status of the partner or other member, the activities of the partnership or other pass -throughentity and certain determinations made at the partner or member level. If you are a partner or member of a partnership or other pass -throughentity holding APx Securities or Company Securities, you are urged to consult your tax advisor regarding the tax consequences to you of a redemption, the Merger, and/or the ownership and disposition of Company Securities by the partnership or other pass -throughentity. This discussion is based on the International Revenue Code of 1986, as amended (the “Code”), the regulations promulgated by the U.S. Treasury Department (“Treasury Regulations”), and judicial and administrative interpretations thereof, all as of the date hereof. All of the foregoing is subject to change, which change could apply retroactively and could affect the tax considerations described herein. APx has not sought, and does not intend to seek, any rulings from the IRS as to any