Company: TLGYF
Filing Date: 2025-09-29
Form Type: S-4
Source: 0001213900-25-092592
Chunk: 334

Company: TLGY ACQUISITION CORP
Filing Date: 2025-09-29
Form: S-4
Chunk 334
---
 respect to such payments, or ii.in the case of payments made outside the United States to an offshore account (generally, an account maintained by such Non -U.S. Holder at an office or branch of a bank or other financial institution at any location outside the United States), other documentary evidence establishing such the Non -U.S. Holder’s entitlement to the lower treaty rate in accordance with the Treasury Regulations. If a Non -U.S. Holder is eligible for a reduced rate of U.S. withholding tax under a tax treaty, such Non -U.S. Holder may obtain a refund of any amounts withheld in excess of that rate by filing a refund claim with the IRS. If dividends paid to a Non -U.S. Holder are “effectively connected” with such Non -U.S. Holder’s conduct of a trade or business within the United States, and, if required by a tax treaty, the dividends are attributable to a permanent establishment that such Non -U.S. Holder maintains in the United States, StablecoinX and other payors generally are not required to withhold tax from the dividends, provided that such Non -U.S. Holder has furnished to StablecoinX or another payor a valid IRS Form W -8ECIor an acceptable substitute form upon which such Non -U.S. Holder represents, under penalties of perjury, that: i.such Non -U.S. Holder is a non -UnitedStates person, and ii.the dividends are effectively connected with such Non -U.S. Holder’s conduct of a trade or business within the United States and are includible in such Non -U.S. Holder’s gross income. 147 “Effectively connected” dividends are taxed at rates applicable to U.S. citizens, resident aliens and domestic U.S. corporations. “Effectively connected” dividends that a corporate Non -U.S. Holder receives may, under certain circumstances, be subject to an additional “branch profits tax” at a 30% rate or at a lower rate if such Non -U.S. Holder is eligible for the benefits of an income tax treaty that provides for a lower rate. Sales or Other Taxable Exchanges or Dispositions of Shares of StablecoinX Common Stock A Non -U.S. Holder generally will not be subject to U.S. federal income tax on gain that such Non -U.S. Holder recognizes on a sale or other taxable disposition of shares of StablecoinX Common Stock unless: i.the gain is “effectively connected” with such Non -U.S. Holder’s