Company: YCY-WT
Filing Date: 2025-09-11
Form Type: S-1/A
Source: 0001213900-25-086752
Chunk: 344

Company: AA Mission Acquisition Corp. II
Filing Date: 2025-09-11
Form: S-1/A
Chunk 344
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 nor will gains derived from the disposal of the securities be subject to Cayman Islands income or corporate tax. The Cayman Islands currently has no income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. No stamp duty is payable in respect of the issue of the warrants. An instrument of transfer in respect of a warrant is stampable if executed in or brought into the Cayman Islands. No stamp duty is payable in respect of the issue of our Class A ordinary shares or on an instrument of transfer in respect of such shares. The company has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has applied for and has obtained an undertaking from the Financial Secretary of the Cayman Islands in substantively the following form on May 22, 2025: The Tax Concessions Act (Revised) Undertaking as to Tax Concessions In accordance with the Tax Concessions Act (Revised), the following undertaking is hereby given to AA Mission Acquisition Corp. II (“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 204 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 the Tax Concessions Act (Revised). These concessions shall be for a period of thirty years from May 22, 2025. Material United States Federal Income Tax Considerations General The following discussion summarizes material United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and one -halfof one redeemable warrant) that are purchased in this offering, which we refer to collectively as our securities, by U.S. Holders (as defined below) and Non -U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of the underlying Class A ordinary share and one -hal