Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 274

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 274
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 the possible tax consequences of investing in our securities under the laws of their country of citizenship,
residence or domicile.

Cayman Islands Tax Considerations

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in the securities of the company. The discussion is a general summary
of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s
particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains, or appreciation and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the Government of the Cayman Islands
except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the
Cayman Islands. No stamp duty is payable in the Cayman Islands on the issue of shares by, or any transfers of shares of, Cayman Islands
companies (except those which hold interests in land in the Cayman Islands). There are no exchange control regulations or currency restrictions
in the Cayman Islands.

Payments of dividends and capital
in respect of our shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of
a dividend or capital to any holder of our shares, as the case may be, nor will gains derived from the disposal of our shares be subject
to Cayman Islands income or corporation tax.

The Tax Concessions Act (As Revised)

Undertaking as to Tax Concessions

In accordance with the Tax Concessions
Act (As Revised), the following undertaking is hereby given to Berto Acquisition Corp. (the “company”):

| 1. | That no law which is hereafter enacted in the Cayman Islands                                                               
 imposing any tax to be levied on profits, income, gains or appreciations shall apply to the company or its operations; and |

| 2. | In addition, that no tax to be levied on profits, income,                                            
 gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: |

| 2.1 | On or in respect of the shares, debentures or other obligations of the company; or |

| 2.