Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 495

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 495
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’s tax debts if their negligence or fault in fulfilling tax obligations is proven. However, directors may be exempt from liability if they demonstrate that they were not involved in the decisions that led to the non -compliance. In customs matters, they are responsible for unpaid fines by the company, unless they prove they were not in office at the time of the violation. In the criminal sphere, directors may be liable for offenses such as fraudulent administration, falsification of financial statements, or breach of confidentiality, provided intent or gross negligence is proven. In labor law, directors’ joint liability is exceptional and requires evidence of fraud or simulation. Argentine courts tend to be restrictive in extending liability to directors unless there is clear evidence of abuse. In environmental matters, directors can be held accountable for environmental damage caused by the company, although there are few precedents in this regard. The trend in Argentina is toward greater responsibility in this area, especially with the increasing importance of environmental regulations. 268 Legal Matters The validity of the Company Shares to be issued in connection with the Business Combination will be passed upon by Ogier (Cayman) LLP and the material U.S. federal income tax consequences of the Business Combination will be passed upon by Greenberg Traurig, P.A. Experts The combined financial statements of OmnigenicsAI Corp as of June 30, 2024 and 2023, and for the years ended June 30, 2024 and 2023 included in this proxy statement/prospectus have been so included in reliance on the report (which contains an explanatory paragraph relating to OmnigenicsAI Corp’s ability to continue as a going concern as described in Note 1 to the combined financial statements) of Price Waterhouse & Co. S.R.L., an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The financial statements of APx Acquisition Corp. I as of December31, 2024 and 2023 and for the years ended December31, 2024 and 2023 included in this proxy statement/prospectus and elsewhere in the registration statement have been so included in reliance upon the report of Marcum LLP, independent registered public accountants, which includes an explanatory paragraph as to the ability of APx Acquisition Corp. I to continue as a going concern, upon the authority of said firm as experts in accounting and auditing. 269 Where You Can Find More Information As a foreign private issuer, after the consummation of the Business Combination, the Company will be required to