Company: NHICW
Filing Date: 2025-01-17
Form Type: S-1/A
Source: 0001213900-25-004337
Chunk: 337

Company: NewHold Investment Corp. III
Filing Date: 2025-01-17
Form: S-1/A
Chunk 337
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 Treasury regulations promulgated thereunder, then withholding at a 30% rate applies, unless such tax rate is lowered by an applicable income tax treaty. In addition, a Non -U.S. Holder 203 generally will not be subject to United States federal income tax on any gain attributable to a sale or other taxable disposition of our Class A ordinary shares or warrants unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such holder maintains in the United States). Dividends (including constructive distributions treated as dividends) and gains that are effectively connected with the Non -U.S. Holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in the United States) generally will be subject to United States federal income tax at the same regular United States federal income tax rates applicable to a comparable U.S. Holder and, in the case of a Non -U.S. Holder that is a corporation for United States federal income tax purposes, also may be subject to an additional branch profits tax at a 30% rate or a lower applicable tax treaty rate. The characterization for United States federal income tax purposes of the redemption or purchase by us of a Non -U.S. Holder’s Class A ordinary shares will generally correspond to the U.S. federal income tax characterization of such a redemption or purchase by us of a U.S. Holder’s Class A ordinary shares, as described under “— U.S. Holders — Redemption of Class A Ordinary Shares” above, and the consequences of the redemption or purchase by us to the Non -U.S. Holder will be as described in the paragraphs above under the heading “— Non -U .S. Holders” based on such characterization. The United States federal income tax treatment of a Non -U.S. Holder’s exercise of a warrant, or the lapse of a warrant held by a Non -U.S. Holder, generally will correspond to the United States federal income tax treatment of the exercise or lapse of a warrant by a U.S. Holder, as described under “— U.S. Holders — Exercise or Lapse of a Warrant,” above, although to the extent a cashless exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non -U.S. Holder’s gain on the sale or