Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 51

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 51
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 of many aspects of the Final FTC Regulations until the date when a notice or other guidance withdrawing of modifying this temporary relief is issued (or any later date specified in such notices or guidance). Prospective purchasers should consult their tax advisors concerning the applicability of the foreign tax credit and source of income rules to income attributable to debt securities, and the creditability or deductibility of any non-U.S. taxes withheld and any applicable limitations in their particular circumstances.

The second paragraph in the section of the base prospectus entitled “Taxation — U.S. Federal Income Taxation — U.S. Holders of the RTL Debt Securities, the RTP Debt Securities or the RTI Debt Securities — Purchase, Sale and Retirement of Debt Securities” are replaced with the information below:

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The rules governing foreign tax credits are complex and are constantly evolving and there are significant limitations on the ability of U.S. Holders to credit any non-U.S. taxes imposed on disposition gains against their U.S. federal income tax liability and such limitations may prevent a U.S. Holder from obtaining or utilizing a credit for any such non-U.S. taxes. Non-U.S. taxes on disposition gains that are not creditable may possibly reduce the amount realized on the disposition of a debt security or alternatively may be deductible. The application of these rules is very complex and prospective purchasers should consult their tax advisors as to the U.S. federal income tax implications if any non-U.S. taxes are imposed on disposition of debt securities, including their ability to credit or deduct such taxes, the determination of the amount realized, the application of any relevant tax treaty, and any applicable limitations, in their particular circumstances.

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UNDERWRITING BNP Paribas Securities Corp., BofA Securities, Inc., Citigroup Global Markets Inc., J.P. Morgan Securities LLC, Mizuho Securities USA LLC and RBC Capital Markets, LLC are acting as joint book running managers of the offering and are acting as representatives of the underwriters named below. Australia and New Zealand Banking Group Limited (ABN 11 005 357 522), Bank of China Limited, London Branch, China Construction Bank (Asia) Corporation Limited, CIBC World Markets Corp., Credit Agricole Securities (USA) Inc., Deutsche Bank Securities Inc., HSBC Securities (USA) Inc., ICBC Standard Bank Plc, Santander US Capital Markets LLC, SG Americas