Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 221

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 221
---
 otherwise disposes of them, any
subsequent gain or loss in respect of such NIS arising from exchange rate fluctuations will be U.S. source ordinary exchange gain or
loss.

Subject to certain significant
conditions and limitations, any Israeli taxes paid on or withheld from distributions from us and not refundable to a U.S. Holder may
be credited against the U.S. Holder’s U.S. federal income tax liability or, alternatively, may be deducted from the U.S. Holder’s
taxable income. However, as a result of recent changes to the U.S. foreign tax credit rules, a withholding tax generally will need to
satisfy certain additional requirements in order to be considered a creditable tax for a U.S. Holder. We have not determined whether
these requirements have been met and, accordingly, no assurance can be given that any withholding tax on dividends paid by us will be
creditable. The election to deduct, rather than credit, foreign taxes, is made on a year-by-year basis and applies to all foreign taxes
paid by a U.S. Holder or withheld from a U.S. Holder that year. A foreign tax credit for foreign taxes imposed on distributions may be
denied if holders do not satisfy certain minimum holding period requirements. Dividends paid with respect to our Ordinary Shares will
be treated as foreign source income, which may be relevant in calculating the holder’s foreign tax credit limitation. The limitation
on foreign taxes eligible for credit is calculated separately with respect to specific classes of income. For this purpose, dividends
that we distribute generally should constitute “passive category income,” or, in the case of certain U.S. Holders, “general
category income.” The rules relating to the determination of the foreign tax credit are complex, and U.S. Holders should consult
their tax advisor to determine whether and to what extent such holder will be entitled to this credit.

Taxation of the Disposition of Equity Securities

Except as provided under
the PFIC rules described below under “Passive Foreign Investment Companies,” upon the sale, exchange or other disposition
of our Equity Securities, a U.S. Holder will recognize capital gain or loss in an amount equal to the difference between such U.S. Holder’s
tax basis for the Equity Securities in U.S. dollars and the amount realized on the disposition in U.S. dollar (or its U.S. dollar equivalent
determined by reference to the spot rate of exchange on the date of disposition, if the amount realized is