Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 267

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 267
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 category income” but could, in the
case of certain U. S. Holders, constitute “general category income.” The rules relating to the determination of the U. S. foreign
tax credit are complex, and U. S. Holders should consult their tax advisors regarding the availability of a foreign tax credit in their
particular circumstances and the possibility of claiming an itemized deduction (in lieu of the foreign tax credit) for any foreign taxes
paid or withheld.

Sale,
exchange, redemption or other taxable disposition of our ordinary shares and our warrants.

Subject
to the discussion below under “- Passive Foreign Investment Company Rules

Any
such gain or loss recognized generally will be treated as U. S. source gain or loss. Accordingly, in the event any Israeli tax (including
withholding tax) is imposed upon such sale or other disposition, a U. S. Holder may not be able to utilize foreign tax credits unless
such U. S. Holder has foreign source income or gain in the same category from other sources. Moreover, there are special rules under the
Treaty, which may impact a U. S. Holder’s ability to claim a foreign tax credit. U. S. Holders are urged to consult their own tax
advisor regarding the ability to claim a foreign tax credit and the application of the Treaty to such U. S. Holder’s particular
circumstances.

Exercise
or lapse of our warrants

Except
as discussed below with respect to the cashless exercise of a warrant, a U. S. Holder generally will not recognize gain or loss upon the
acquisition of an ordinary share on the exercise of a warrant for cash. A U. S. Holder’s tax basis in our ordinary shares received
upon exercise of our warrants generally should be an amount equal to the sum of the U. S. Holder’s tax basis in our warrants received
therefore and the exercise price. The U. S. Holder’s holding period for our ordinary shares received upon exercise of our warrants
will begin on the date following the date of exercise (or possibly the date of exercise) of our warrant and will not include the period
during which the U. S. Holder held our warrant. If our warrant is allowed to lapse unexercised, a U. S. Holder that has otherwise received
no proceeds with respect to such warrant generally will recognize a capital loss equal to such U. S. Holder’s tax basis in such
warrant.

The
tax consequences of a cash