Company: MYND
Filing Date: 2025-03-26
Form Type: 20-F
Source: 0001628280-25-014832
Chunk: 64

Company: Mynd.ai, Inc.
Filing Date: 2025-03-26
Form: 20-F
Item: Item 10
Chunk 64
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 income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as:

• banks and other financial institutions;

• insurance companies;

• pension plans;

• cooperatives;

• regulated investment companies;

• real estate investment trusts;

• broker-dealers;

• traders that elect to use a mark-to-market method of tax accounting;

• certain former U. S. citizens or long-term residents;

• tax-exempt entities (including private foundations);

Tab l e of contents

• persons who acquire their ADSs or ordinary shares pursuant to any employee share option or otherwise as compensation;

• persons who hold their ADSs or ordinary shares as part of a straddle, hedge, conversion, constructive sale or other integrated transaction for U. S. federal income tax purposes;

• persons whose functional currency for U. S. federal income tax purposes is not the U. S. dollar;

• persons that actually or constructively own 10% or more of our stock (by vote or value);

• passive foreign investment companies or controlled foreign corporations; or

• partnerships or other entities taxable as partnerships for U. S. federal income tax purposes and their partners;

all of whom may be subject to tax rules that differ significantly from those discussed below.

EACH U. S. HOLDER IS URGED TO CONSULT ITS TAX ADVISOR REGARDING THE APPLICATION OF U. S. FEDERAL TAXATION TO ITS PARTICULAR CIRCUMSTANCES, AND THE STATE, LOCAL, NON-U. S. AND OTHER TAX CONSIDERATIONS OF THE OWNERSHIP AND DISPOSITION OF THE ADSS OR ORDINARY SHARES.

General

For purposes of this discussion, a “ U. S. Holder” is a person that for U. S. federal income tax purposes is a beneficial owner of the ADSs or ordinary shares that is any of the following:

• an individual who is a citizen or resident of the U. S. or someone treated as a U. S. citizen or resident for U. S. federal income tax purposes;

• a corporation (or other entity treated as a corporation for U. S. federal income tax purposes) created or organized in or under the law of, the U. S. or any state thereof or the District of Columbia;

• an estate the income of which is subject to U. S. federal income tax purposes regardless of its source; or

• a trust (A) the administration of which is subject to the primary supervision of a U. S. court