Company: WENNU
Filing Date: 2025-02-25
Form Type: DRS
Source: 0001213900-25-016948
Chunk: 101

Company: WEN Acquisition Corp
Filing Date: 2025-02-25
Form: DRS
Chunk 101
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 to additional income, withholding or other taxes with respect to their ownership of us after our initial business combination. In addition, we may effect a business combination with a target company that has business operations outside of the United States, and possibly, business operations in multiple jurisdictions. If we effect such a business combination, we could be subject to significant income, withholding and other tax obligations in a number of jurisdictions with respect to income, operations and subsidiaries related to those jurisdictions. Due to the complexity of tax obligations and filings in other jurisdictions, we may have a heightened risk related to audits or examinations by U.S. federal, state, local and non -U.S. taxing authorities. This additional complexity and risk could have an adverse effect on our after -taxprofitability and financial condition. Risks Relating to Acquiring and Operating a Business in Foreign Countries If we effect our initial business combination with a company located outside of the United States, we would be subject to a variety of additional risks that may adversely affect us. If we pursue a target company with operations or opportunities outside of the United States for our initial business combination, we may face additional burdens in connection with investigating, agreeing to and completing such initial business combination, and if we effect such initial business combination, we would be subject to a variety of additional risks that may negatively impact our operations. If we pursue a target a company with operations or opportunities outside of the United States for our initial business combination, we would be subject to risks associated with cross -borderbusiness combinations, including in connection with investigating, agreeing to and completing our initial business combination, conducting due diligence in a foreign jurisdiction, having such transaction approved by any local governments, regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates. If we effect our initial business combination with such a company, we would be subject to any special considerations or risks associated with companies operating in an international setting, including any of the following: •costs and difficulties inherent in managing cross -borderbusiness operations; •rules and regulations regarding currency redemption; •complex corporate withholding taxes on individuals; •laws governing the manner in which future business combinations may be effected; 67 •exchange listing and/or delisting requirements; •tariffs and trade barriers; •regulations related to customs and import/export matters; •local or regional economic policies and market conditions; •unexpected changes in regulatory requirements; •challenges in managing and staffing international operations; •longer payment cycles; •tax issues, such as tax law changes and variations in tax laws as compared