Company: VEEAW
Filing Date: 2025-07-23
Form Type: S-1
Source: 0001213900-25-066815
Chunk: 182

Company: VEEA INC.
Filing Date: 2025-07-23
Form: S-1
Chunk 182
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 the common stock and warrants will trade separately and that any distributions made (or deemed made) by us on the common stock and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of our securities by a prospective investor in light of its particular circumstances or that is subject to special rules under the U.S. federal income tax laws, including, but not limited to:

| ● | banks and other financial institutions or financial services 
 entities;                                                    |

| ● | broker-dealers; |

| ● | mutual funds; |

| ● | retirement plans, individual retirement accounts or other tax-deferred 
 accounts;                                                              |

| ● | taxpayers that are subject to the mark-to-market tax accounting 
 rules;                                                          |

| ● | tax-exempt entities; |

116

| ● | S-corporations, partnerships or other flow-through entities 
 and investors therein;                                      |

| ● | governments or agencies or instrumentalities thereof; |

| ● | insurance companies; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | passive foreign investment companies; |

| ● | controlled foreign corporations; |

| ● | qualified foreign pension funds; |

| ● | expatriates or former long-term residents of the United States; |

| ● | persons that actually or constructively own five percent or 
 more of our voting shares;                                  |

| ● | persons that acquired our securities pursuant to an exercise                                                                              
 of employee share options, in connection with employee share incentive plans or otherwise as compensation or in connection with services; |

| ● | persons required for U.S. federal income tax purposes to conform                           
 the timing of income accruals to their financial statements under Section 451 of the Code; |

| ● | persons subject to the alternative minimum tax; |

| ● | persons that hold our securities as part of a straddle, constructive     
 sale, hedging, conversion or other integrated or similar transaction; or |

| ● | U.S. Holders (as defined below) whose functional currency is 
 not the U.S. dollar.                                         |

The discussion below is based upon current provisions of the Code, applicable U.S. Treasury regulations promulgated under the Code (“Treasury Regulations”), judicial decisions and administrative rulings of the Internal Revenue Service (“IRS”), all