Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 160

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 160
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 assets, there can be no assurance that we will not become a USRPHC in the future. Even if we become
a USRPHC, however, as long as our common stock is regularly traded on an established securities market, such common stock will be treated
as U.S. real property interests only if the non-U.S. holder actually or constructively hold more than five percent of such regularly
traded common stock at any time during the shorter of the five-year period preceding the non-U.S. holder’s disposition of, or the
non-U.S. holder’s holding period for, our common stock.

If the non-U.S. holder
is described in the first bullet above, it will be required to pay tax on the net gain derived from the sale, exchange or other taxable
disposition under regular graduated U.S. federal income tax rates, and a corporate non-U.S. holder described in the first bullet above
also may be subject to the branch profits tax at a rate of 30%, or such lower rate as may be specified by an applicable income tax treaty.
An individual non-U.S. holder described in the second bullet above will be required to pay a flat 30% tax (or such lower rate specified
by an applicable income tax treaty) on the gain derived from the sale, exchange or other taxable disposition, which gain may be offset
by U.S. source capital losses for the year (provided the non-U.S. holder has timely filed U.S. federal income tax returns with respect
to such losses). Non-U.S. holders should consult their own tax advisors regarding any applicable income tax or other treaties that may
provide for different rules.

Federal Estate Tax

Common stock beneficially
owned by an individual who is not a citizen or resident of the United States (as defined for U.S. federal estate tax purposes) at the
time of their death will generally be includable in the decedent’s gross estate for U.S. federal estate tax purposes. Such shares,
therefore, may be subject to U.S. federal estate tax, unless an applicable estate tax treaty provides otherwise.

Backup Withholding and Information Reporting

Generally, we must report
annually to the IRS the amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report
will be sent to you. Pursuant to applicable income tax treaties or other agreements, the IRS may make these reports available to tax
authorities in your country of residence