Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 39

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 39
---
 no assurance that our ordinary shares will be considered “readily tradable” on an established
securities market in the United States in accordance with applicable legal authorities. Furthermore, we will not constitute a “qualified
foreign corporation” for purposes of these rules if it is a PFIC for the taxable year in which it pays a dividend or for the preceding
taxable year. See “-Passive Foreign Investment Company Rules.” U.S. Holders should consult their own tax advisors regarding
the availability of the lower rate for dividends paid with respect to our ordinary shares.

Subject to certain exceptions,
dividends on our ordinary shares will constitute foreign source income for foreign tax credit limitation purposes. Subject to certain
complex conditions and limitations, Israeli taxes withheld on any distributions on our ordinary shares may be eligible for credit against
a U.S. Holder’s federal income tax liability or, at such holder’s election, may be eligible for a deduction in computing such
holder’s U.S. federal income tax income. Certain U.S. Treasury Regulations that apply to non-U.S. taxes paid or accrued in taxable
years beginning on or after December 28, 2021 restrict the availability of any such credit based on the nature of the tax imposed by the
non-U.S. jurisdiction, although the IRS has provided temporary relief from the application of certain aspects of these regulations until
new guidance or regulations are issued. U.S. Holders are urged to consult their tax advisors regarding the creditability of any such tax
imposed by Israel. If a refund of the tax withheld is available under the laws of Israel or under the Treaty, the amount of tax withheld
that is refundable will not be eligible for such credit against a U.S. Holder’s U.S. federal income tax liability (and will not
be eligible for the deduction against U.S. federal taxable income). If such dividends are qualified dividend income (as discussed above),
the amount of the dividend taken into account for purposes of calculating the foreign tax credit limitation will be limited to the gross
amount of the dividend, multiplied by a fraction, the numerator of which is the reduced rate applicable to qualified dividend income and
the denominator of which is the highest rate of tax normally applicable to dividends. The limitation on foreign taxes eligible for credit
is calculated separately with respect to specific classes of income. For this purpose, dividends distributed by us with respect to our
ordinary shares generally will constitute “passive category income” but could, in the case of certain U.S. Holders,