Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 231

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 231
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 income tax as if the Non-U.S. holder were a U.S. resident. A corporate Non-U.S.
holder receiving effectively connected dividends may also be subject to an additional “branch profits tax” imposed at a rate
of 30% (or a lower applicable treaty rate).

Gain on Sale, Taxable Exchange or Other Taxable Disposition of Shares of Our Common Stock.

Subject to the discussion
below regarding backup withholding and FATCA, a Non-U.S. holder generally will not be subject to U.S. federal income or withholding tax
in respect of gain realized on a sale, taxable exchange or other taxable disposition of shares of our Common Stock, unless:

| ● | the gain is effectively connected with the conduct by the Non-U.S. holder of a trade or business within the United States (and, if an  
 applicable income tax treaty so requires, is attributable to a permanent establishment or fixed base maintained by the Non-U.S. holder 
 in the United States);                                                                                                                 |

| ● | the Non-U.S. holder is an individual who is present in the United States for a period or periods aggregating 183 days or more during 
 the calendar year in which such disposition occurs and certain other conditions are met; or                                          |

Unless an applicable treaty
provides otherwise, gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income
tax rates as if the Non-U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a Non-U.S. holder that
is treated as a corporation for U.S. federal income tax purposes may also be subject to an additional “branch profits tax”
imposed at a 30% rate (or lower applicable treaty rate). If the second bullet point applies to a Non-U.S. holder, such Non-U.S. holder
will be subject to U.S. tax on such Non-U.S. holder’s gain at a tax rate of 30%, which may be offset by certain U.S.-source capital
losses (even though the individual is not considered a resident of the United States), provided that the non-U.S. holder has timely filed
U.S. federal income tax returns with respect to such losses.

If the third bullet point
above applies to a Non-U.S. holder, gain recognized by such Non-U.S. holder will be subject to tax at generally applicable U.S. federal
income tax rates. In addition, a buyer may be required to withhold U.S