Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 167

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 167
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. In general, we would be a USRPHC if interests in U.S. real estate comprised at least half of the value of
our business assets. We do not believe that we are a USRPHC and we do not anticipate becoming one in the future. Even if we become a
USRPHC, 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 beneficially owned by a Non-U.S. Holder that actually or constructively owned more than 5% of our outstanding
Common Stock at sometime within the five-year period preceding the disposition.

If any gain from the sale, exchange or other
disposition of our Common Stock (1) is effectively connected with a U.S. trade or business conducted by a Non-U.S. Holder, and (2) if
required by an applicable income tax treaty between the United States and the Non-U.S. Holder’s country of residence, is attributable
to a permanent establishment maintained by such Non-U.S. Holder in the United States, then the gain generally will be subject to U.S.
federal income tax at the same graduated rates applicable to U.S. persons, net of certain deductions and credits. If the Non-U.S. Holder
is a corporation, under certain circumstances, that portion of its earnings and profits that is effectively connected with its U.S. trade
or business, subject to certain adjustments, generally would be subject also to a “branch profits tax.” The branch profits
tax rate is 30% unless reduced by applicable income tax treaty.

Non-U.S. Holders should consult their tax advisors
regarding potentially applicable income tax treaties that may provide for different rules.

U.S. Federal Estate Tax

The estates of non-resident alien individuals
generally are subject to U.S. federal estate tax on property with a U.S. situs. Because we are a U.S. corporation, our Common Stock will
be U.S. situs property and therefore will be included in the taxable estate of a non-resident alien decedent, unless an applicable estate
tax treaty between the United States and the decedent’s country of residence provides otherwise.

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Informational Reporting and Backup Withholding

The Code and the Treasury regulations require
those who make specified payments to report the payments to the IRS. Among the specified payments are dividends and proceeds paid by
brokers to their customers. The required information returns enable the IRS