Company: MRT
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001213900-25-036882
Chunk: 175

Company: Marti Technologies, Inc.
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 175
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ITEM 10. ADDITIONAL INFORMATION

  Share Capital  

Not applicable.

  Memorandum and Articles of Association  

The Amended and Restated Memorandum and Articles
of Association of the Company (the “ Articles of Association”), effective as of July 10, 2023 is filed as Exhibit 1.1 to this
Annual Report. The information called for by this Item is set forth in Exhibit 2.1 to this Annual Report and is incorporated by reference
into this Annual Report.

  Material Contracts  

Except as otherwise disclosed in this Annual Report
(including the Exhibits), we are not currently, nor have we been for the past two years, party to any material contract, other than contracts
entered into in the ordinary course of business.

  Exchange Controls  
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There are no governmental laws, decrees, regulations
or other legislation in the Cayman Islands that may affect the import or export of capital, including the availability of cash and cash
equivalents for use by Marti, or that may affect the remittance of dividends, interest, or other payments by Marti to non-resident holders
of its ordinary shares. There is no limitation imposed by the laws of Cayman Islands or in the Company’s Articles of Association
on the right of non-residents to hold or vote shares.

  Taxation  

Material U. S. Federal Income Tax Considerations

The following discussion is a summary of certain
material U. S. federal income tax considerations generally applicable to the purchase, ownership and disposition of our Ordinary Shares.
All prospective holders of our Ordinary Shares should consult their tax advisors with respect to the U. S. federal, state, local and non-U. S.
tax consequences of the ownership and disposition of our Ordinary Shares.

This discussion is not a complete analysis
of all potential U. S. federal income tax consequences relating to the ownership and disposition of our Ordinary Shares. This summary
is based upon current provisions of the U. S. Internal Revenue Code of 1986, as amended, which we refer to as the Code, existing U. S.
Treasury Regulations promulgated thereunder, published administrative pronouncements and rulings of the U. S. Internal Revenue
Service, which we refer to as the IRS, and judicial decisions, all as in effect as of the date of this Annual Report. These
authorities are subject to change and differing interpretation, possibly with retroactive effect. Any change or differing
interpretation could alter the tax consequences