Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 139

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 10
Chunk 139
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. S. federal income tax considerations of the ownership and disposition of the Gogoro Ordinary Shares. This discussion applies only to U. S. Holders of Gogoro Ordinary Shares that are held as “capital assets” within the meaning of Section 1221 of the U. S. Internal Revenue Code (generally, property held for investment).

The following does not purport to be a complete analysis of all potential tax considerations arising in connection with the acquisition, ownership and disposition of the Gogoro Ordinary Shares. The effects and considerations of other U. S. federal tax laws, such as estate and gift tax laws, alternative minimum tax or Medicare contribution tax considerations and any applicable state, local or non-U. S. tax laws are not discussed. This discussion is based on the U. S. Internal Revenue Code, Treasury Regulations promulgated thereunder, judicial decisions and published rulings and administrative pronouncements of the IRS, in each case in effect as of the date hereof. These authorities may change or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could result in tax consequences different from those discussed below. We have not sought nor will seek any rulings from the U. S. Internal Revenue Service regarding the matters discussed below. There can be no assurance the U. S. Internal Revenue Service will not take or a court will not sustain a contrary position to that discussed below regarding the tax considerations discussed below.

This discussion does not address all U. S. federal income tax considerations relevant to a holder’s particular circumstances. In addition, it does not address considerations relevant to holders subject to special rules, including, without limitation:

▪ persons that are not U. S. Holders;

▪ banks, insurance companies, and certain other financial institutions;

▪ regulated investment companies and real estate investment trusts;

▪ brokers, dealers or traders in securities;

▪ traders in securities that has elected the market-to-market method of accounting;

▪ tax-exempt organizations or governmental organizations;

▪ U. S. expatriates and former citizens or long-term residents of the United States;

▪ persons holding the Gogoro Ordinary Shares as part of a hedge, straddle, constructive sale or other risk reduction strategy, or as part of a conversion transaction or other integrated investment;

▪ persons subject to special tax accounting rules as a result of any item of gross income with respect to the Gogoro Ordinary Shares being taken into account in an applicable financial statement;

▪