Company: DMAAR
Filing Date: 2025-01-22
Form Type: POS AM
Source: 0001213900-25-005176
Chunk: 250

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-01-22
Form: POS AM
Chunk 250
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 to do so may be subject to substantial penalties, and the period of limitations on assessment and collection of U.S. federal income taxes will generally be extended in the event of a failure to comply. Potential investors are urged to consult their tax advisors regarding the foreign financial asset and other reporting obligations and their application to an investment in our ordinary shares and rights. Non-U .S. Holders This section applies to you if you are a “Non -U.S. Holder.” As used herein, the term “Non -U.S. Holder” means a beneficial owner of our units, ordinary shares or rights (other than a partnership or other entity or arrangement treated as a partnership for U.S. Federal income tax purposes) who or that is for United States federal income tax purposes: •a non -residentalien individual (other than certain former citizens and residents of the United States subject to U.S. tax as expatriates); •a foreign corporation; or •an estate or trust that is not a U.S. Holder; but generally does not include an individual who is present in the United States for 183 days or more in the taxable year of disposition. If you are such an individual, you should consult your tax advisor regarding the United States federal income tax consequences of the sale or other disposition of our securities. Dividends (including constructive distributions treated as dividends) paid or deemed paid to a Non -U.S. Holder in respect of our ordinary shares generally will not be subject to United States federal income tax, unless the dividends 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, are attributable to a permanent establishment or fixed base that such Non -U.S. Holder maintains in the United States). If the dividend, despite being paid by a foreign corporation, is deemed to be U.S. source under Section 861(b)(2)(B) of the Code and Treas. Reg. § 1.861 -3(a)(3), then withholding under Sections 871 and 882(a) at 30%, unless lower or eliminated by an applicable tax treaty. In addition, a Non -U.S. Holder generally will not be subject to United States federal income tax on any gain attributable to a 157 sale or other disposition of our ordinary shares or rights unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a