Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 40

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 40
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 constitute
“general category income.” The rules relating to the determination of the U.S. foreign tax credit are complex, and U.S. Holders
should consult their tax advisors regarding the availability of a foreign tax credit in their particular circumstances and the possibility
of claiming an itemized deduction (in lieu of the foreign tax credit) for any foreign taxes paid or withheld.

Sale, exchange, redemption or other taxable disposition of our ordinary shares.

Subject to the discussion
below under “-Passive Foreign Investment Company Rules,” a U.S. Holder generally will recognize gain or loss on any
sale, exchange, redemption or other taxable disposition of our ordinary shares in an amount equal to the difference between (i) the amount
realized on the disposition and (ii) such U.S. Holder’s adjusted tax basis in such ordinary shares. A U.S. Holder’s initial
tax basis in our ordinary shares purchased in the market generally will equal the cost of such ordinary shares. Any gain or loss recognized
by a U.S. Holder on a taxable disposition of our ordinary shares generally will be capital gain or loss. A non-corporate U.S. Holder,
including an individual, who has held our ordinary shares for more than one year generally will be eligible for reduced tax rates for
such long-term capital gains. The deductibility of capital losses is subject to limitations.

Any such gain or loss recognized
generally will be treated as U.S. source gain or loss. Accordingly, in the event any Israeli tax (including withholding tax) is imposed
upon such sale or other disposition, a U.S. Holder may not be able to utilize foreign tax credits unless such U.S. Holder has foreign
source income or gain in the same category from other sources. Moreover, there are special rules under the Treaty, which may impact a
U.S. Holder’s ability to claim a foreign tax credit. U.S. Holders are urged to consult their own tax advisor regarding the ability
to claim a foreign tax credit and the application of the Treaty to such U.S. Holder’s particular circumstances.

<div align='center'>S-24</div>

Passive Foreign Investment Company rules

The treatment of U.S. Holders
of our ordinary shares could be materially different from that described above, if we are treated as a PFIC for U.S. federal income tax
purposes. A non-U.S. entity treated as a corporation for U.S. federal income tax purposes generally will be a PFIC for U.S. federal income