Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 329

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 329
---
 those U.S. Holders that hold APx Securities or Company Securities, as applicable, as capital assets within the meaning of Section 1221 of the Code (generally property held for investment). This discussion does not address the U.S. federal income tax consequences to our Initial Shareholders, the members of our Initial Shareholders, or any other holders of Founders Shares and/or Private Warrants. Moreover, this discussion does not address all U.S. federal income tax considerations that may be relevant to any particular investor’s particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as: •banks, financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -markettax accounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •pension funds; •mutual funds; •regulated investment companies; •real estate investment trusts; •persons that acquired APx Securities or who will hold Company Securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •tax -exemptorganizations (including private foundations); •persons that hold APx Securities or who will hold Company Securities as part of a “straddle,” “hedge,” “conversion,” “synthetic security,” “constructive ownership transaction,” “constructive sale,” “wash sale,” or other integrated or similar transaction for U.S. federal income tax purposes; •persons that have a functional currency other than the U.S. dollar; •U.S. expatriates or former long -termresidents of the U.S.; •persons owning or considered as owning (directly, indirectly, or through attribution) five percent (5%) (measured by vote or value) or more of the APx’s ordinary shares, or, following the Business Combination, Company Shares (except as specifically provided below); •accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code; •partnerships (or entities or arrangements classified as partnerships or other pass -throughentities for U.S. federal income tax purposes, including S corporations) and any beneficial owners of such partnerships or other pass -throughentities; and •persons who are not U.S. Holders, all of whom may be subject to tax rules that differ