Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 24

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 24
---
 judgments obtained in the United States against AMS Europe in the Netherlands based on the civil liability provisions of the U.S. federal or state securities laws. In addition, there is some uncertainty as to whether the courts of the Netherlands would recognize or enforce judgments of U.S. courts obtained against us or our directors or officers or the directors or officers of AMS Europe based on the civil liability provisions of the U.S. federal or state securities laws or hear actions against us or those persons based on those laws. We have been advised that the United States currently does not have a treaty with the Netherlands providing for the reciprocal recognition and enforcement of judgments in civil and commercial matters. Therefore, a final judgment for the payment of money rendered by any U.S. federal or state court based on civil liability, whether or not based solely on U.S. federal or state securities laws, would not automatically be enforceable in the Netherlands.

We intend to treat each series of notes as being issued with original issue discount for U.S. federal income tax purposes.

The notes of each series provide for an initial scheduled accrual period that is longer than one year. As a result, we intend to treat each series of notes as being issued with OID for U.S. federal income tax purposes in an amount equal to the excess of all payments on such series (including payments of stated interest) over its issue price. Accordingly, U.S. Holders (as defined in “Material U.S. Federal Income Tax Consequences” in this prospectus supplement) generally will be subject to special tax accounting rules, including being required to include OID in gross income, as ordinary income, as it accrues under a “constant-yield method,” before the receipt of cash attributable to such income, and regardless of such U.S. Holder’s regular method of accounting for U.S. federal income tax purposes. OID generally will be accrued in euro and translated into dollars in the manner described under “Material U.S. Federal Income Tax Consequences — U.S. Federal Income Taxation of U.S. Holders — Original Issue Discount” in this prospectus supplement. U.S. Holders generally will recognize foreign currency gain or loss to the extent the amount accrued differs from the U.S. dollar value of the euro amounts when received. See “Material U.S. Federal Income Tax Consequences” in this prospectus supplement for the material U.S. federal income tax consequences associated with purchasing, holding and disposing of each series of the notes.

<div align='center'>S-11</div>

TABLE OF CONTENTS