Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 165

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 165
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 gain realized on the sale or other disposition of our Common Stock and will be treated as described below under “Gain
on Sale or Other Taxable Disposition of Our Common Stock.”

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Subject to the discussion below on effectively
connected income, dividends paid to a Non-U.S. Holder of our Common Stock that is not effectively connected with the Non-U.S. Holder’s
conduct of a trade or business in the United States will generally be subject to U.S. federal withholding tax at a rate of 30% of the
gross amount of the dividends (or such lower rate specified by an applicable income tax treaty, provided the Non-U.S. Holder furnishes
a properly executed IRS Form W-8BEN or W-8BEN-E (or other applicable or successor form) certifying the Non-U.S. Holder’s qualification
for the lower treaty rate). A Non-U.S. Holder that does not timely furnish the required documentation, but that qualifies for a reduced
treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.
Holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If the Non-U.S.
Holder holds the stock through a financial institution or other agent acting on the holder’s behalf, the holder will be required
to provide appropriate documentation to the agent. The holder’s agent will then be required to provide certification to us or our
paying agent, either directly or through other intermediaries. If you are eligible for a reduced rate of U.S. federal withholding tax
under an income tax treaty, you may obtain a refund or credit of any excess amounts withheld by filing an appropriate claim for a refund
with the IRS in a timely manner.

If dividends paid to a Non-U.S. Holder are effectively
connected with the Non-U.S. Holder’s conduct of a trade or business in the United States (and, if required by an applicable income
tax treaty, are attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the United States), the
Non-U.S. Holder will be exempt from the U.S. federal withholding tax described above. To claim the exemption, the Non-U.S. Holder must
furnish to the applicable withholding agent a valid IRS Form W-8ECI, certifying that the dividends are effectively connected with the
Non-U.S. Holder’s conduct of a trade or business within the United