Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 156

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 156
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, demonstrated the government’s use of temporary restrictions to protect foreign currency reserves, the New Foreign Exchange Law provides a framework for potential future restrictions. The likelihood of such restrictions is influenced by factors such as Brazil’s foreign currency reserves, availability of foreign currency, debt service burden, policy towards the International Monetary Fund, and broader political constraints.

Taxation

Investors should consult their own tax advisor regarding the specific tax consequences of owning and disposing of our common stock, including eligibility for the benefits of any treaty for the avoidance of double taxation, the applicability or effect of any special rules to which they may be subject, and the effect of any state, local, or other tax laws.

Marshall Islands Tax Considerations

The following is applicable only to persons who are not citizens of and do not reside in, maintain offices in or engage in business, transactions or operations in the Marshall Islands.

Non-resident shareholders in Marshall Islands are not subject to Marshall Islands stamp, capital gains or other taxes on the purchase, ownership or disposition of our common shares, and will not be required by the Marshall Islands to file a tax return related to our common shares.

Dividends and Paying Agents

Not applicable.

Statement by Experts

The disclosure of exploration results and resource estimates contained in this prospectus is based on information and supporting documentation prepared by Bruno Vieira Pereira and Orlando Garcia Rocha Filho, who are qualified persons within the meaning of Regulation S-K 1300. Mr. Pereira and Mr. Rocha consent to the use of such information in this Prospectus, in the form and context in which it has been presented herein.

Mr.
Vieira is a technical coordinator at Geoline Engenharia Ltda., located at R. Amapá, 163 - Amazonas, Contagem - MG, 32240-010,
Brazil, since 2012. He graduated in environmental engineering from the FUMEC University in Belo Horizonte, Minas Gerais in 2008. Specialization
in Occupational Safety Engineering - Federal University of Minas Gerais - 2010. He is member #113.029/D of CREA (Regional Council of
Engineering and Agronomy) of the state of Minas Gerais in Brazil. He is also a partner at Geoline Mineração Ltda., company
created for mineral exploration. Mr. Vieira has been actively working as an Environmental Engineer for more than 12 years. His relevant
experience includes experience in coordinating multidisciplinary teams for environmental licensing and