Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 32

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 32
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) the capital gain arising
from the such sale, exchange or disposition is attributed to a permanent establishment in Israel, under certain terms; (iv) such U.S.
Resident holds, directly or indirectly, shares representing 10% or more of the voting capital during any part of the 12 month period preceding
the disposition, subject to certain conditions; or (v) such U.S. Resident is an individual and was present in Israel for 183 days or more
during the relevant taxable year. In any such case, the sale, exchange or disposition of such shares by the U.S. Resident would be subject
to Israeli tax (unless exempt under the Israeli domestic law as described above). Under the United States-Israel Tax Treaty, the gain
may be treated as foreign source income for United States foreign tax credit purposes, upon an election by the U.S. Resident, and such
U.S. Resident may be permitted to claim a credit for such taxes against the United States federal income tax imposed on such sale, subject
to the limitations under the United States federal income tax laws applicable to foreign tax credits. The United States Israel Tax Treaty
does not provide such credit against any United States state or local taxes.

Regardless
of whether shareholders may be liable for Israeli capital gains tax on the sale of our ordinary shares, the payment of the consideration
may be subject to the withholding of Israeli tax at source. Shareholders may be required to demonstrate that they are exempt from tax
on their capital gains in order to avoid withholding at source at the time of sale (i.e., provide resident certificate and other documentation).
Specifically, in transactions involving a sale of all of the shares of an Israeli resident company, in the form of a merger or otherwise,
the ITA may require from shareholders who are not liable for Israeli tax to sign declarations in forms specified by this authority or
obtain a specific exemption from the ITA to confirm their status as non-Israeli tax residents, and, in the absence of such declarations
or exemptions, may require the purchaser of the shares to withhold taxes at source

Taxation of Non-Israeli Shareholders on Receipt of Dividends.

Non-Israeli
residents (either individuals or corporations) are generally subject to Israeli income tax on the receipt of dividends paid on our
ordinary shares at the rate of 25%, which tax will be withheld at source, unless relief is provided in a treaty between Israel and
the shareholder’s country of residence. With respect to a person who is a “sub