Company: NKLR
Filing Date: 2025-06-26
Form Type: S-4/A
Source: 0001213900-25-058019
Chunk: 239

Company: Terra Innovatum Global N.V.
Filing Date: 2025-06-26
Form: S-4/A
Chunk 239
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 or the income therefrom are attributed based on specific statutory provisions or on the basis of such individual or entity having an interest in the PubCo Ordinary Shares or the income therefrom. This summary assumes that the Ordinary Shares will be listed on a regulated market, qualified as such for Italian tax purposes. This summary also assumes that PubCo is organized and that its business will be conducted such that PubCo is considered to be tax resident in Italy for purposes of the tax treaty as concluded between the Netherlands and Italy. A change to the organizational structure or to the manner in which PubCo conducts its business may invalidate the contents of this section, which will not be updated to reflect any such change. This summary is based upon the tax laws of the Republic of Italy and upon the case law/practice (unpublished case law/practice is not included) as it stands at the date of this prospectus. The law upon which this description is based is subject to change, potentially with retroactive effect. Any such change may invalidate the contents of this description, which will not be updated to reflect this change. The summary does not address the tax consequences arising in any jurisdiction other than Italy. As this is a general summary, holders of the PubCo Ordinary Shares, should consult their own tax advisers as to the Italian or other tax consequences connected with the acquisition, ownership and transfer of the PubCo Ordinary Shares, including, in particular, the application to their particular situations of the tax considerations discussed below. 100 For purposes of this section, the following terms have the meaning defined below: •“ CITA”: Presidential Decree No. 917 of December22, 1986 (the Consolidated Income Tax Act); •“ EEA State”: a State that is party to the European Economic Area Agreement; •“ Finance Act 2017”: Law No. 232 of December11, 2016; •“ Finance Act 2019”: Law No. 145 of December30, 2018; •“ Finance Act 2021”: Law No. 178 of December30, 2020; •“ IRES”: Italian corporate income tax; •“ IRAP”: Regional Tax on productive activities; •“ Italian White List”: the list of Countries and territories allowing a satisfactory exchange of information with Italy (i) currently included in the Italian Ministerial Decree of September4, 1996, as subsequently amended and supplemented or (ii) once effective in any other decree or regulation that will be issued in the future to provide the list of