Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 291

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 291
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-U.S. Holder maintains in the United States). In addition, a Non-U.S. Holder generally will not be subject to United States federal
income tax on any gain attributable to a sale or other disposition of our ordinary shares or warrants unless such gain is effectively
connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable
to a permanent establishment or fixed base that such Non-U.S. Holder maintains in the United States).

Dividends (including, as described
under “— U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated
as dividends) and gains that are effectively connected with the Non-U.S. Holder’s conduct of a trade or business in the United
States (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 United States 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 United States 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.

The United States federal income
tax treatment of a Non-U.S. Holder’s receipt of any ordinary share upon the exercise, or the lapse, of a warrant held by a Non-U.S.
Holder generally will correspond to the United States federal income tax treatment of the receipt of a ordinary share on exercise, or
lapse, of a warrant by a U.S. Holder, as described under “— U.S. Holders — Exercise, Lapse or Redemption of a Warrant”
above, although to the extent a cashless exercise results in a taxable exchange, the United States federal income tax consequences would
be similar to those described in the preceding paragraphs above for a Non-U.S. Holder’s gain on the sale or other disposition of
our ordinary shares and warrants.

The characterization for United
States federal income tax purposes of the redemption of a Non-U.S. Holder’s ordinary shares or warrants generally will correspond
to the United States federal income tax treatment of such a redemption of the U.S. Holder’s ordinary shares or warrants, as described
under “U.S. Holders — Redemption of Ordinary Shares” or “— U.S. Holders — Exercise, Lapse or Redemption of a Warrant” above, and the