Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 197

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 197
---
 THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES. EACH PROSPECTIVE
INVESTOR IN OUR SECURITIES IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH INVESTOR OF
THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES, INCLUDING THE APPLICABILITY AND EFFECT OF ANY STATE, LOCAL, AND NON-UNITED
STATES TAX LAWS.

U.S. Federal Income Tax Consequences of the Acquisition of a Combination of Shares of Common Stock and Common Warrant

The
purchase price for each combination of a common share and a common warrant will be allocated between these two components in proportion
to their relative fair market values at the time such securities are purchased by the U.S. Holder. This allocation of the purchase price
for each such combination will establish a U.S. Holder’s initial tax basis for U.S. federal income tax purposes in the common share
and a common warrant that comprise each such combination. For U.S. federal income tax purposes, each holder of our common shares and common
warrants must allocate the purchase price paid by such holder for such securities between the one of our common shares and the one common
warrant based on the relative fair market value of each at the time of issuance. Under U.S. federal income tax law, each investor must
make its own determination of such value based on all the relevant facts and circumstances. The price allocated to each common share and
one common warrant should constitute the holder’s initial tax basis in such share and common warrant, respectively.

The
foregoing treatment of our common shares and common warrants and a holder’s purchase price allocation are not
binding on the IRS or the courts. No assurance can be given that the IRS or the courts will agree with the characterization described
above or the discussion below. Accordingly, each prospective investor is urged to consult its tax advisor regarding the tax consequences
of an investment in our securities. The balance of this discussion assumes that the characterization of the securities described
above is respected for U.S. federal income tax purposes.

U.S. Holders

If we pay distributions in cash or other property (other than certain
distributions of our stock or rights to acquire our stock) to U.S. Holders of our common shares, such distributions will constitute dividends
for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits,