Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 343

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 343
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 fixed base maintained by the Non -U.S. holder) will generally not be subject to U.S. withholding tax, provided such Non -U.S. holder complies with certain certification and disclosure requirements (usually by providing an applicable IRS Form W -8). Instead, such dividends will generally be subject to U.S. federal income tax as if the Non -U.S. holder were a U.S. resident, subject to an applicable tax treaty providing otherwise. A Non -U.S. corporation receiving effectively connected dividends may also be subject to an additional “branch profits tax” imposed at a rate of 30% (or a lower treaty rate). Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of New Profusa Common Stock A Non -U.S. holder generally will not be subject to U.S. federal income or withholding tax in respect of gain realized on a sale, taxable exchange or other taxable disposition of New Profusa Common Stock, unless: •the gain is effectively connected with the conduct of a trade or business by the Non -U.S. holder within the United States (or if a tax treaty applies are attributable to a United States permanent establishment or fixed base maintained by the Non -U.S. holder); •The Non -U.S. holder is an individual present in the United States for 183 days or more in the taxable year of disposition and certain other conditions are met; or •New Profusa is or has been a “United States real property holding corporation” for U.S. federal income tax purposes at any time during the shorter of the five -yearperiod ending on the date of disposition or the period that the Non -U.S. holder held New Profusa Common Stock, and, in the case where shares of New Profusa Common Stock are regularly traded on an established securities market, the Non -U.S. holder has owned, directly or constructively, more than 5% of New Profusa Common Stock at any time within the shorter of the five -yearperiod preceding the disposition or such Non -U.S. holder’s holding period for the shares of New Profusa Common Stock. There can be no assurance that New Profusa Common Stock will be treated as regularly traded on an established securities market for this purpose. Unless an applicable tax treaty provides otherwise, gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the Non -U.S. holder were a U.S. resident. Any gains described in the first bullet point