Company: GSRF
Filing Date: 2025-06-20
Form Type: DRS
Source: 0001213900-25-056174
Chunk: 263

Company: GSR IV Acquisition Corp.
Filing Date: 2025-06-20
Form: DRS
Chunk 263
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 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: 2.1on or in respect of the shares, debentures or other obligations of the company; OR 2.2by way of the withholding in whole or part, of any relevant payment as defined in Section 6(3) of the Tax Concessions Act (As Revised). 3.these concessions shall be for a period of 20 years from the 12 thday of May 2023 hereof. 156 Confidential Treatment Requested by GSR IV Acquisition Corp.
Pursuant to 17 C.F.R. Section 200.83 U.S. Federal Income Taxation General The following is a discussion of U.S. federal income tax considerations generally applicable to the ownership and disposition of our units (each consisting of one ordinary share and one - fourteenthof one whole right to receive one Class A ordinary share upon the consummation of an initial business combination) that are purchased in this offering by U.S. Holders and Non -U.S. Holders (each as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit should generally be treated, for U.S. federal income tax purposes, as the owner of the underlying ordinary share and public rights components of the unit. This discussion is limited to certain U.S. federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset within the meaning of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the ordinary shares and public rights will trade separately and that any distributions made (or deemed made) by us on our ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion does not address any aspect of U.S. federal non -incometax laws, such as gift, estate or Medicare contribution tax laws, or state, local or non -U.S. tax laws, nor does it consider all aspects of U.S. federal income taxation that may