Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 317

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 317
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 Securities or Company Securities, the tax treatment of a partner or other member in such partnership or other pass -throughentity generally will depend upon the status of the partner or other member, the activities of the partnership or other pass -throughentity and certain determinations made at the partner or member level. If you are a partner or member of a partnership or other pass -throughentity holding APx Securities or Company Securities, you are urged to consult your tax advisor regarding the tax consequences to you of a redemption, the Merger, and/or the ownership and disposition of Company Securities by the partnership or other pass -throughentity. This discussion is based on the International Revenue Code of 1986, as amended (the “Code”), the regulations promulgated by the U.S. Treasury Department (“Treasury Regulations”), and judicial and administrative interpretations thereof, all as of the date hereof. All of the foregoing is subject to change, which change could apply retroactively and could affect the tax considerations described herein. APx has not sought, and does not intend to seek, any rulings from the IRS as to any U.S. federal income tax considerations described herein. Accordingly, there can be no assurance that the IRS will not take positions inconsistent with the considerations discussed below or that any such positions would not be sustained by a court. EACH HOLDER SHOULD CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE TAX CONSEQUENCES TO SUCH HOLDER OF THE BUSINESS COMBINATION AND THE OWNERSHIP AND DISPOSITION OF COMPANY SECURITIES, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL, STATE AND LOCAL AND NON -U.S. TAX LAWS. For purposes of this discussion, a “U.S. Holder” is a beneficial owner of APx Securities or Company Securities, as the case may be, that is: •an individual who is a U.S. citizen or resident of the United States; •a corporation (including an entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia; •an estate the income of which is includible in gross income for U.S. federal income tax purposes regardless of its source; or •a trust (A) the administration of which is subject to the primary supervision of a U.S. court and which has one or more U.S. persons (within the meaning of the Code) who have the authority to control all substantial decisions of the trust or (B