Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 165

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 165
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 sale, exchange or other taxable
disposition under regular graduated U.S. federal income tax rates, and a corporate non-U.S. holder described in the first bullet above
also may be subject to the branch profits tax at a rate of 30%, or such lower rate as may be specified by an applicable income tax treaty.
An individual non-U.S. holder described in the second bullet above will be required to pay a flat 30% tax (or such lower rate specified
by an applicable income tax treaty) on the gain derived from the sale, exchange or other taxable disposition, which gain may be offset
by U.S. source capital losses for the year (provided the non-U.S. holder has timely filed U.S. federal income tax returns with respect
to such losses). Non-U.S. holders should consult their own tax advisors regarding any applicable income tax or other treaties that may
provide for different rules.

Federal Estate Tax

Common stock beneficially
owned by an individual who is not a citizen or resident of the United States (as defined for U.S. federal estate tax purposes) at the
time of their death will generally be includable in the decedent’s gross estate for U.S. federal estate tax purposes. Such shares,
therefore, may be subject to U.S. federal estate tax, unless an applicable estate tax treaty provides otherwise.

Backup Withholding and Information Reporting

Generally, we must report
annually to the IRS the amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report
will be sent to you. Pursuant to applicable income tax treaties or other agreements, the IRS may make these reports available to tax
authorities in your country of residence.

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Payments of dividends on
or of proceeds from the disposition of our securities made to you may be subject to information reporting and backup withholding at a
current rate of 24% unless you establish an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W-8BEN
or IRS Form W-8BEN-E or other applicable IRS Form W-8. Notwithstanding the foregoing, backup withholding and information reporting may
apply if either we or our paying agent has actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not
an additional tax; rather, the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount