Company: NMP
Filing Date: 2025-06-27
Form Type: S-1/A
Source: 0001213900-25-059138
Chunk: 268

Company: NMP Acquisition Corp.
Filing Date: 2025-06-27
Form: S-1/A
Chunk 268
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 not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of a dividend or capital to any holder of our ordinary shares, as the case may be, nor will gains derived from the disposal of our ordinary shares be subject to Cayman Islands income or corporation tax. The Company has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has applied for and received an undertaking from the Financial Secretary of the Cayman Islands in a form substantially similar to the following on December23, 2024: The Tax Concessions Act
Revised
Undertaking as to Tax Concessions In accordance with the provision of section 6 of The Tax Concessions Act (Revised), the Financial Secretary undertakes with NMP Acquisition Corp. (“the Company”). 1That no law which is hereafter enacted in the Cayman Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to the Company or its operations; and 2In addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: 2.1on or in respect of the shares, debentures or other obligations of the Company; OR 2.2by way of the withholding in whole or part, of any relevant payment as defined in Section 6(3) of the Tax Concessions Act (Revised). 3These concessions shall be for a period of thirty years from the 23 rdday of December 2024. Certain U.S. Federal Income Tax Considerations General The following is a discussion of certain U.S. federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units, Class A ordinary shares, and rights, which we refer to collectively as our securities. Because the components of a unit are separable at the option of the holder, the holder of a unit generally should be treated, for U.S. federal income tax purposes, as the owner of the underlying ordinary share and 169 right components of the unit, as the case may be. As a result, the discussion below with respect to actual holders of Class A ordinary shares and rights should also apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and rights that comprise the units). This discussion applies only to securities that are held as capital assets for U.S. federal income tax