Company: JUPGF
Filing Date: 2025-11-12
Form Type: F-1/A
Source: 0001493152-25-021911
Chunk: 162

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-11-12
Form: F-1/A
Chunk 162
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 U.S. federal income tax consequences that will apply to a non-U.S. holder of our securities. A “non-U.S. holder” is
a beneficial owner of our securities (other than a partnership or an entity or arrangement treated as a partnership for U.S. federal
income tax purposes) that, for U.S. federal income tax purposes, is not a U.S. holder.

Distributions

Subject to the discussion
below regarding effectively connected income, any dividend paid to a non-U.S. holder generally will be subject to U.S. withholding tax
either at a rate of 30% of the gross amount of the dividend or such lower rate as may be specified by an applicable income tax treaty.
In order to receive a reduced treaty rate, a non-U.S. holder must provide us with an IRS Form W-8BEN, IRS Form W-8BEN-E or other applicable
IRS Form W-8 properly certifying qualification for the reduced rate. These forms must be updated periodically. A non-U.S. holder eligible
for a reduced rate of U.S. withholding tax pursuant to an income tax treaty may obtain a refund of any excess amounts withheld by timely
filing an appropriate claim for refund with the IRS. If a non-U.S. holder holds our securities through a financial institution or other
agent acting on the non-U.S. holder’s behalf, the non-U.S. holder will be required to provide appropriate documentation to the
agent, which then may be required to provide certification to us or our paying agent, either directly or through other intermediaries.

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Dividends received by a
non-U.S. holder that are effectively connected with its conduct of a U.S. trade or business (and, if required by an applicable income
tax treaty, attributable to a permanent establishment or fixed base maintained by the non-U.S. holder in the United States) are generally
exempt from such withholding tax if the non-U.S. holder satisfies certain certification and disclosure requirements. In order to obtain
this exemption, the non-U.S. holder must provide us with an IRS Form W-8ECI or other applicable IRS Form W-8 properly certifying such
exemption. Such effectively connected dividends, although not subject to withholding tax, are taxed at the same graduated U.S. federal
income tax rates applicable to U.S. holders, net of certain deductions and credits. In addition, dividends received by a corporate non-U.S.
holder that are effectively connected with its