Company: FORL
Filing Date: 2025-06-11
Form Type: PRE 14A
Source: 0001213900-25-053453
Chunk: 69

Company: Four Leaf Acquisition Corp
Filing Date: 2025-06-11
Form: PRE 14A
Chunk 69
---
 U.S. federal income tax purposes and, provided such dividends are not effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States, the Company will be required to withhold tax from the gross amount of the dividend at a rate of 30% of the gross amount of the dividends (or such lower rate specified by an applicable income tax treaty, provided the Non -U.S. Holder furnishes a valid IRS Form W -8BENor W -8 BEN-E(or other applicable documentation) certifying qualification for the lower treaty rate). A Non -U.S. Holder that does not timely furnish the required documentation, but that qualifies for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non -U.S. Holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If dividends paid to a Non -U.S. Holder are effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non -U.S. Holder maintains a permanent establishment in the United States to which such dividends are attributable), the Non -U.S. Holder will be exempt from the U.S. federal withholding tax described above. To claim the exemption, the Non -U.S. Holder must furnish to the applicable withholding agent a valid IRS Form W -8ECI, certifying that the dividends are effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States. Any such effectively connected dividends will be subject to U.S. federal income tax on a net income basis at the regular graduated rates. A Non -U.S. Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected dividends, as adjusted for certain items. Non -U.S. Holders should consult their tax advisors regarding any applicable tax treaties that may provide for different rules. Any distribution not constituting a dividend, for U.S. federal income tax purposes, will constitute a return of capital and first be applied against and reduce a Non -U.S. Holder’s adjusted tax basis in its public shares, but not below zero. To the extent such distribution exceeds the Non -U.S. Holder’s adjusted tax basis, the excess amount will be treated as capital gain