Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 32

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 32
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other
than certain distributions of our stock or rights to acquire our stock) to U.S. Holders of our Ordinary Shares, such distributions generally
will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits,
as determined under U.S. federal income tax principles. Distributions in excess of our current and accumulated earnings and profits will
constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. Holder’s adjusted tax basis
in our Ordinary Shares. Any remaining excess will be treated as gain realized on the sale or other disposition of the Ordinary Shares
and will be treated as described under “— Tax Considerations Applicable to U.S. Holders — Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Ordinary Shares” below.

Dividends we pay to a U.S.
Holder that is a taxable corporation will generally qualify for the dividends received deduction if the requisite holding period is satisfied.
With certain exceptions (including dividends treated as investment income for purposes of investment interest deduction limitations),
and provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. Holder will generally constitute “qualified
dividends” that under current law will be subject to tax at long- term capital gains rates. If the holding period requirements are
not satisfied, a corporation may not be able to qualify for the dividends received deduction and would have taxable income equal to the
entire dividend amount, and non-corporate holders may be subject to tax on such dividend at ordinary income tax rates instead of the preferential
rates that apply to qualified dividend income.

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Gain or Loss on Sale, Taxable Exchange
or Other Taxable Disposition of Ordinary Shares

A U.S. Holder generally will
recognize gain or loss on the sale, taxable exchange or other taxable disposition of our Ordinary Shares. Any such gain or loss will be
capital gain or loss, and will be long-term capital gain or loss if the U.S. Holder’s holding period for the Ordinary Shares so
disposed of exceeds one year. The amount of gain or loss recognized will generally be equal to the difference between (1) the sum of the
amount of cash and the fair market value of any property received in such disposition and (2) the U.S. Holder’s adjusted tax basis
in its Ordinary Shares so disposed of. A U.S. Holder’s adjusted