Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 52

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 52
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. source ordinary income or loss, and generally will not be treated as an adjustment to interest income or expense for U.S. foreign tax credit purposes.

OID (including interest) on the notes will be treated as income from sources outside the United States for foreign tax credit purposes. Subject to general applicable restrictions and conditions, a U.S. Holder may be entitled to a foreign tax credit for Dutch or other non-U.S. tax, if any, withheld from payments of interest on the notes. The interest will, depending on a U.S. Holder’s circumstances, be either “passive” or “general” income for purposes of computing the foreign tax credit. The calculation of the foreign tax credit

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involves the application of complex rules that depend on a U.S. Holder’s particular circumstances. U.S. Holders should consult their tax advisors regarding the availability of the foreign tax credit.

Sale, Retirement, Redemption or Other Taxable Disposition. Upon the sale, retirement, redemption or other taxable disposition of a note, a U.S. Holder generally will recognize taxable gain or loss equal to the difference between (i) the sum of the cash plus the fair market value of any property received on the sale, retirement, redemption or other taxable disposition and (ii) the U.S. Holder’s adjusted tax basis in the note. A U.S. Holder’s adjusted tax basis in a note generally will equal the amount paid for the note, increased by any amounts includible in income by the U.S. Holder as OID, as determined above under “— Original Issue Discount,” and reduced by all payments on the note, including payments of stated interest. For notes purchased with euros, a U.S. Holder’s cost generally will be the U.S. dollar value of the euros paid for such note determined at the spot rate on the date of such purchase (or, in the case of a cash basis or electing accrual basis taxpayer, the settlement date of the purchase, if the note is traded on an established securities market). If the note is sold, retired, redeemed or otherwise disposed of in a taxable transaction for euros, then a U.S. Holder’s amount realized generally will be the U.S. dollar value of any euros received based on the spot rate in effect on the date of such sale, retirement, redemption or other taxable disposition (or, in the case of a cash basis or electing accrual basis taxpayer, the settlement date of the sale,