Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 204

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 204
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 an initial business combination. In general, we would be classified as a United States
real property holding corporation if the fair market value of our “United States real property interests” equals or exceeds
50% of the sum of the fair market value of our worldwide real property interests plus our other assets used or held for use in a trade
or business, as determined for U.S. federal income tax purposes.

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Possible Constructive Distributions

Depending
on the circumstances, certain adjustments to the warrants may be treated as constructive distributions. An adjustment which has the effect
of preventing dilution pursuant to a bona fide reasonable adjustment formula generally is not taxable. The Non-U.S. Holders of the warrants
would, however, be treated as receiving a constructive distribution from us if, for example, the adjustment increases the warrant holders’
proportionate interest in our assets or earnings and profits (e.g., through an increase in the number of shares of our common stock that
would be obtained upon exercise or through a decrease to the exercise price) as a result of a taxable distribution of cash or other property
to the holders of shares of our common stock. Any such constructive distribution would generally be taxed as described under “Non-U.S.
Holders — Taxation of Distributions” above, in the same manner as if the Non-U.S. Holders of the warrants received a cash
distribution from us equal to the fair market value of such increased interest resulting from the adjustment.

Information Reporting and Backup Withholding

Dividend
payments (including constructive dividends) with respect to our common stock and proceeds from the sale, exchange or redemption of shares
of our common stock or warrants may be subject to information reporting to the IRS and possible United States backup withholding.
Backup withholding will not apply, however, to payments made to a U.S. Holder who furnishes a correct taxpayer identification number and
makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. Payments made
to a Non-U.S. Holder generally will not be subject to backup withholding if the Non-U.S. Holder provides certification of its foreign
status, under penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise establishing an exemption.

Backup withholding is not an
additional tax. Amounts withheld under the backup withholding rules may be credited against a holder’s U.S. federal income tax liability,
and a holder generally may obtain a refund of any excess amounts withheld by