Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 138

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 10
Chunk 138
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ITEM 10. ADDITIONAL INFORMATION

A. Share Capital

Not applicable.

B. Memorandum and Articles of Association

The information required to be disclosed under Item 10. B is incorporated by reference to the following section of the final prospectus dated March 17, 2022, as supplemented by Supplement No. 1 to the final prospectus dated March 21, 2022, that forms a part of our registration statement on Form F-4 (File No. 333-261181), which was declared effective by the SEC on March 17, 2022: “ Description of Gogoro’s Share Capital and Articles of Association.”

C. Material Contracts

We have not entered into any material contracts other than in the ordinary course of business and other than those described in “ Item 4. Information on the Company,” “ Item 5. Operating and Financial Review and Prospects - B. Liquidity and Capital Resources,” “ Item 7. Major Shareholders and Related Party Transactions - B. Related Party Transactions” or elsewhere in this annual report.

D. Exchange Controls

Exchange Controls in the Cayman Islands

Table of Contents

Under the laws of the Cayman Islands, there are currently no restrictions on the export or import of capital, including foreign exchange controls or restrictions that affect the remittance of dividends, interest or other payments to nonresident holders of our ordinary shares.

Exchange Controls in Taiwan

The Taiwan government’s foreign exchange control policies require all foreign exchange transactions must be executed by banks designated to handle such business by the R. O. C. Financial Supervisory Commission and by the Central Bank of the Republic of China (Taiwan). Current regulations favor trade-related foreign exchange transactions. Consequently, foreign currency generated from exports of products and services may now be retained and used freely by exporters, and all foreign currency needed for the importation of products and services may be purchased freely from the designated foreign exchange banks.

E. Taxation

The following discussion of United States federal income tax consequences of an investment in our securities is based upon laws and relevant interpretations thereof in effect as of the date of this annual report, all of which are subject to change or differing interpretation, possibly with retroactive effect. This summary does not deal with all possible tax consequences relating to an investment in our securities, such as the tax consequences under U. S. state and local tax laws or under the tax laws of jurisdictions other than the United States.

United States Federal Income Taxation

The following discussion is a summary of certain material U