Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 264

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 264
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 the acquisition, ownership and disposition of our ordinary shares
and warrants. This discussion addresses only the U. S. federal income tax consequences to U. S. Holders (as defined below) that hold our
ordinary shares or warrants as “capital assets” within the meaning of Section 1221 of the U. S. Internal Revenue Code of 1986,
as amended (the “ Code”) (generally, property held for investment).

The following does not purport
to be a complete analysis of all potential tax considerations of the acquisition, ownership and disposition of our ordinary shares and
warrants. The effects and considerations of other U. S. federal tax laws, such as estate and gift tax laws, alternative minimum or Medicare
contribution tax consequences and any applicable state, local or non-U. S. tax laws are not discussed. This discussion is based on the
Code, Treasury regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the
U. S. Internal Revenue Service (the “ IRS”), in each case in effect as of the date hereof. These authorities may change
or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that
could adversely affect the tax consequences discussed below. We have not sought and will not seek any rulings from the IRS regarding the
matters discussed below. There can be no assurance the IRS will not take or a court will not sustain a contrary position to that discussed
below regarding the tax consequences discussed below.

This discussion does not address
all U. S. federal income tax consequences relevant to a holder’s particular circumstances. In addition, it does not address consequences
relevant to holders subject to special rules, including, without limitation:

  banks, insurance companies, and certain other financial institutions;  

  regulated investment companies and real estate investment trusts;  

  brokers, dealers or traders in securities;  

  traders in securities that elect to mark to market;  

  tax-exempt organizations or governmental organizations;  

  U. S. expatriates and former citizens or long-term residents of the United States;  

  persons holding our ordinary shares and/or our warrants, as the case may be, as part of a hedge, straddle, constructive sale, or other risk reduction strategy or as part of a conversion transac...  
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