Company: CMDB
Filing Date: 2025-04-23
Form Type: 20FR12B/A
Source: 0001140361-25-015197
Chunk: 259

Company: Costamare Bulkers Holdings Ltd
Filing Date: 2025-04-23
Form: 20FR12B/A
Chunk 259
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 with respect to that gain, that gain generally is taxable in the United States only if it is attributable to a permanent establishment maintained by you in the United States as required by such income tax treaty; or |

| (b) | you are an individual who is present in the United States for 183 days or more during the taxable year of disposition and certain other conditions are met. |

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Gain that is effectively connected with the conduct of a trade or business in the United States (or so treated) generally will be subject to U.S. Federal income tax, net of certain deductions, at regular U.S. Federal income tax rates. If you are a corporate non-U.S. holder, your earnings and profits that are attributable to the effectively connected income (subject to certain adjustments) may be subject to an additional U.S. branch profits tax at a rate of 30% (or such lower rate as may be specified by an applicable tax treaty). United States Backup Withholding and Information Reporting In general, if you are a non-corporate U.S. holder, the distribution of our common shares in the Spin-off and dividend payments (or other taxable distributions) on our common shares, in each case, made within the United States (and in certain cases, outside the United States) will be subject to information reporting requirements and backup withholding tax if you:

| (1) | fail to provide us with an accurate taxpayer identification number; |

| (2) | are notified by the IRS that you have failed to report all interest or dividends required to be shown on your Federal income tax returns; or |

| (3) | in certain circumstances, fail to comply with applicable certification requirements. |

In the case of the distribution of our common shares in the Spin-off (or any distribution on our common shares that is a distribution of property other than cash), depending on the circumstances, the applicable withholding agent may obtain the funds necessary to remit such backup withholding by asking you to provide the funds, by using funds in your account with the applicable withholding agent or by selling (on your behalf) all or a portion of our common shares received by you in the Spin-off (or a portion of such other property received by you in a distribution on our common shares that is a distribution of property other than cash). Backup withholding is not an additional tax, and any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. Federal income tax liability provided the required information is timely furnished to the