Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 54

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 54
---
 amount of overall gain or loss realized on the disposition of the note. In certain circumstances, U.S. Treasury regulations require foreign exchange losses in excess of a threshold amount to be reported to the IRS. U.S. Holders should consult their tax advisors to determine the tax return obligations, if any, with respect to an investment in the notes, including any requirement to file IRS Form 8886.

Exchange of Foreign Currency. A U.S. Holder’s tax basis in any euro received as interest or on the sale or other disposition of a note will be the U.S. dollar value of such euro at the spot rate of exchange in effect on the date of receipt of the euro. Any gain or loss recognized by a U.S. Holder on a sale, exchange or other disposition of the euro generally will be U.S. source ordinary income or loss, and generally will not be treated as interest income or expense for U.S. foreign tax credit purposes.

#### U.S. Federal Income Taxation of Non-U.S. Holders
Original Issue Discount. Subject to the discussion of backup withholding below, payments of interest (i.e., OID) on the notes to a Non-U.S. Holder, and any accruals of OID, generally will not be subject to U.S.

<div align='center'>S-28</div>

TABLE OF CONTENTS

federal income or withholding tax, unless (i) the Non-U.S. Holder is engaged in a trade or business in the United States, (ii) the OID on the notes is effectively connected with the conduct of that trade or business and (iii) if required by an applicable income tax treaty, such OID is attributable to a U.S. permanent establishment or fixed base, in which event (A) the Non-U.S. Holder will be subject to U.S. federal income tax on such OID on a net income basis at regular U.S. federal income tax rates, generally in the same manner as if the Non-U.S. Holder were a U.S. Holder, and (B) if the Non-U.S. Holder is a foreign corporation, it may be subject to a branch profits tax equal to 30% (or a lesser rate under an applicable income tax treaty) of its effectively connected earnings and profits for the taxable year, subject to certain adjustments.

Sale, Retirement, Redemption or Other Taxable Disposition. Subject to the discussion of backup withholding below, a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax on any gain