Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 38

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 38
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 market in the United States in accordance with applicable legal authorities. Furthermore,
we will not constitute a “qualified foreign corporation” for purposes of these rules if it is a PFIC for the taxable year
in which it pays a dividend or for the preceding taxable year. See “—Passive Foreign Investment Company Rules.”
U.S. Holders should consult their own tax advisors regarding the availability of the lower rate for dividends paid with respect to our
ordinary shares.

Subject
to certain exceptions, dividends on our ordinary shares will constitute foreign source income for foreign tax credit limitation purposes.
Subject to certain complex conditions and limitations, Israeli taxes withheld on any distributions on our ordinary shares may be eligible
for credit against a U.S. Holder’s federal income tax liability or, at such holder’s election, may be eligible for a deduction
in computing such holder’s U.S. federal income tax income. Certain U.S. Treasury Regulations that apply to non-U.S. taxes paid or
accrued in taxable years beginning on or after December 28, 2021 restrict the availability of any such credit based on the nature of the
tax imposed by the non-U.S. jurisdiction, although the IRS has provided temporary relief from the application of certain aspects of these
regulations until new guidance or regulations are issued. U.S. Holders are urged to consult their tax advisors regarding the creditability
of any such tax imposed by Israel. If a refund of the tax withheld is available under the laws of Israel or under the Treaty, the amount
of tax withheld that is refundable will not be eligible for such credit against a U.S. Holder’s U.S. federal income tax liability
(and will not be eligible for the deduction against U.S. federal taxable income). If such dividends are qualified dividend income (as
discussed above), the amount of the dividend taken into account for purposes of calculating the foreign tax credit limitation will be
limited to the gross amount of the dividend, multiplied by a fraction, the numerator of which is the reduced rate applicable to qualified
dividend income and the denominator of which is the highest rate of tax normally applicable to dividends. The limitation on foreign taxes
eligible for credit is calculated separately with respect to specific classes of income. For this purpose, dividends distributed by us
with respect to our ordinary shares generally will constitute “passive category income” but could, in the case of certain
U.S. Holders, constitute “general category income.” The rules relating to the determination of the U.S. foreign tax credit