DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES

Similar documents
To Brokers, Dealers, Commercial Banks, Trust Companies and Other Nominees:

Tax withholding on dividend Payable on April 24, 2018

CLAIM FOR REDUCED RATE OF WITHHOLDING TAX PLUS500 LTD. ("Plus500")

LETTER OF TRANSMITTAL. AquaBounty Technologies, Inc.

GENERAL RE CORPORATION

SUBSCRIPTION AGREEMENT

LETTER OF TRANSMITTAL

D. F. King & Co., Inc.

SAMPLE FORM FOR CERTIFICATION OF TREATMENT OF MERGER CONSIDERATION

SAMPLE FORM FOR CERTIFICATION OF TREATMENT OF CASH PORTION OF SCHEME CONSIDERATION

LETTER OF TRANSMITTAL TO TENDER SHARES OF COMMON STOCK OF CIBL, INC. PURSUANT TO THE OFFER TO PURCHASE FOR CASH DATED NOVEMBER 14, 2012

LETTER OF TRANSMITTAL. To Accompany Shares of Common Stock or Order Tender of Uncertificated Shares of WESTERN ASSET MIDDLE MARKET INCOME FUND INC.

Letter of Transmittal (Class B Shares)

LETTER OF TRANSMITTAL. BANCO MERCANTIL DO BRASIL S.A. (a corporation (sociedade por ações) incorporated under the laws of Brazil)

HOSPITALITY INVESTORS TRUST, INC.

INVESTOR BROKERAGE ACCOUNT NUMBER (IF APPLICABLE) NUMBER OF SHARES BEING TENDERED: -or-

LUMENIS LTD. (Translation of registrant s name into English)

Volkswagen ADR Litigation c/o Epiq Class Action & Claims Solutions, Inc. P.O. Box 4390 Portland, OR PROOF OF CLAIM AND RELEASE FORM

LETTER OF TRANSMITTAL

CALERES, INC. LETTER OF TRANSMITTAL. To Tender in Respect of 7⅛% Senior Notes due 2019 (CUSIP No AE0) (ISIN US115736AE01)

The Depositary for the Offers is: Global Bondholder Services Corporation

LETTER OF TRANSMITTAL WITH RESPECT TO THE COMMON SHARES OF RAPIER GOLD INC.

PROOF OF CLAIM AND RELEASE FORM

LETTER OF TRANSMITTAL FOR COMMON SHARES OF BAYFIELD VENTURES CORP.

Additional details for responses to Form 8937, Part II, line 14

THE OFFER TO PURCHASE WESTERN ASSET MIDDLE MARKET DEBT FUND INC. (THE FUND ) DATED JUNE 4, 2018

REGISTRATION. Mondrian Funds New Account Application. For Assistance Call: Trust* Corporation*

As filed with the U.S. Securities and Exchange Commission on January 19, 2018 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC SCHEDULE TO

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC SCHEDULE 13G. Under the Securities Exchange Act of 1934 (Amendment No. )*

SECURITIES AND EXCHANGE COMMISSION Washington, D.C SCHEDULE 13G. Under the Securities Exchange Act of (Amendment No.

LETTER OF TRANSMITTAL

Visa Inc. Preferred Stock Transfer Letter

CREDIT SUISSE PARK VIEW BDC, INC. at $8.79 Per Share in Cash Pursuant to the Offer to Purchase dated September 1, 2016 by

Small Business Credit Card New Business Credit Card Account Relationship

ROYAL BANK OF CANADA

LETTER OF TRANSMITTAL FOR COMMON SHARES OF DARWIN RESOURCES CORP. PURSUANT TO ITS PROPOSED PLAN OF ARRANGEMENT

Nomura Asset Management U.S.A. Inc. Two World Financial Center, Building B New York, N.Y (212)

State of Rhode Island and Providence Plantations DEPARTMENT OF BUSINESS REGULATION Division of Insurance 1511 Pontiac Avenue Cranston, RI 02920

OFFER TO PURCHASE FOR CASH ALL OF THE OUTSTANDING ORDINARY SHARES OF IN CONNECTION WITH THE JOINT PROCEDURE (AS DEFINED BELOW)

PROOF OF CLAIM AND RELEASE FORM

PROOF OF CLAIM AND RELEASE FORM

PROOF OF CLAIM AND RELEASE FORM

INSTRUCTIONS TO THE LETTER OF TRANSMITTAL IMPORTANT PLEASE READ THESE INSTRUCTIONS CAREFULLY BEFORE COMPLETING THE LETTER OF TRANSMITTAL

VMware, Inc. (Name of Issuer)

MATTAMY GROUP CORPORATION

LETTER OF TRANSMITTAL

COMMON STOCK PAR VALUE $.01 PER SHARE OFFERED PURSUANT TO THE NBT BANCORP INC OMNIBUS INCENTIVE PLAN

Facebook Securities Litigation c/o A.B. Data, Ltd. P.O. Box Milwaukee, WI 53217

Entity Account Application Please do not use this form for IRA accounts

By Facsimile Transmission (for Eligible Institutions only): (212) For Confirmation by Telephone: (212)

RESPONDENT S PRICING AND DELIVERY PROPOSAL AND EXECUTION OF OFFER

1 SHAREHOLDER REGISTRATION. Trust* Corporation* Individual or Joint. Partnership* Custodial/Gift to Minors

Regulation on Return, etc. of Short-Swing Profit

Cardinal Value Equity Funds New Account Application For Assistance Call: CCM-SEIC ( ) Trust* TRUSTEE S NAME NAME OF CORPORATION

FORM OF ERISA CERTIFICATE

*NEWACCT* BUSINESS ACCOUNT APPLICATION Institutional Advisor Services. General Instructions

78m version date: August 10, 2012.

Entity Account Application Please do not use this form for IRA accounts

The Goldman Sachs Group, Inc.

Entity Account Application Please do not use this form for IRA accounts

1 SHAREHOLDER REGISTRATION. New Account Application Edgewood Growth Fund (Retail Shares) For Assistance Call: Trust* Corporation*

THIS INVITATION WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON AUGUST 21, 2014 UNLESS EARLIER TERMINATED OR EXTENDED.

Entity Account Application US High Yield Corporate Bond Fund

Entity Account Application Please do not use this form for IRA accounts

LETTER OF TRANSMITTAL FOR COMMON SHARES OF ERA RESOURCES INC. COMPUTERSHARE INVESTOR SERVICES INC. (the "Depositary")

THE GDL FUND. Notice of Right to Put Shares Outstanding Series B Cumulative Puttable and Callable Preferred Shares (Cusip No.

OFFER TO PURCHASE STATEMENT PROGRESS ENERGY, INC.

PROOF OF CLAIM AND RELEASE FORM

Proxy and Information Circular

Entity Account Application Please do not use this form for IRA accounts

EXHIBIT B FORMS OF TRANSFER AND EXCHANGE CERTIFICATES

NICE SYSTEMS LTD Filed by PSAGOT INVESTMENT HOUSE LTD.

PROOF OF CLAIM AND RELEASE FORM

320, , , , , ,000 $5,715,000. *Preliminary, subject to change as described herein.

FS ENERGY TOTAL RETURN FUND - Repurchase Offer Notice

Popular, Inc. is pleased to offer POPULAR DIRECT. This plan allows investors to purchase the company s stock, BPOP, which currently trades in NASDAQ.

1 SHAREHOLDER REGISTRATION. New Account Application Edgewood Growth Fund (Institutional Shares) For Assistance Call:

LETTER OF TRANSMITTAL AND PAYMENT INSTRUCTIONS TO SURRENDER SHARES OF CAPITAL STOCK OF ONCURE MEDICAL CORP.

PART I GENERAL INSTRUCTIONS

ARC Group Worldwide, Inc. (Name of Issuer)

EXHIBIT 10 Warrant Agreement

LETTER OF TRANSMITTAL. To Surrender Common Units and Preferred Units (each, a Unit ) of MUZAK HOLDINGS LLC

Tax Update- Residents and Non-residents of the U.S. Cristina N. Wolff Partner May 7, 2018

FORM OF MEDIUM-TERM NOTES

LETTER OF TRANSMITTAL for Common Shares of TAGISH LAKE GOLD CORP. pursuant to the proposed Plan of Arrangement with NEW PACIFIC METALS CORP.

THE BANK OF NEW YORK MELLON 101 Barclay Street New York, New York 10286

STOCK OPTION AGREEMENT

the conditions that must be satisfied or waived before we pay this distribution to you;

AFME Standard Form. Book-Entry Delivery and Form. Option I

LEGG MASON PARTNERS VARIABLE EQUITY TRUST

2 Depositor Information

CHURCH/MINISTRY/BUSINESS ACCOUNT CHECKLIST

GTAT Securities Litigation c/o GCG P.O. Box Dublin, OH

HORIZON GROUP PROPERTIES, INC. OFFER TO PURCHASE FOR CASH ALL SHARES OF ITS COMMON STOCK, $.01 PAR VALUE, HELD BY HOLDERS OF FEWER THAN 1,000 SHARES

Enzymotec Ltd. (Name of Issuer)

Street Address: Business, Number and Street, Residential Apt#/Suite City State Zip

OFFER TO PURCHASE FOR CASH By

MULTI-PURPOSE CERTIFICATION FORM

New York Stock Exchange LLC ( NYSE ) and/or NYSE American LLC ( NYSE American )

USE THIS LETTER OF TRANSMITTAL TO DEPOSIT A SHARE CERTIFICATE

Transcription:

DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES You are receiving this form as a holder of ordinary shares NIS 0.01 par value, per share (the "Ordinary Shares") of NeuroDerm Ltd. ( NeuroDerm or the "Company"), in connection with the Agreement and Plan of Merger, dated as of July 24, 2017 (the Merger Agreement ), by and among Mitsubishi Tanabe Pharma Corporation., a company incorporated under the laws of the State of Japan ( Parent ), MT Porto Ltd., a company incorporated under the laws of the State of Israel and a wholly owned subsidiary of Parent ( Merger Sub ), and NeuroDerm. In accordance with the terms of the Merger Agreement, the merger (the Merger ) of Merger Sub with and into NeuroDerm will become effective upon the issuance by the Registrar of Companies of the State of Israel of a certificate evidencing the merger in accordance with Section 323(5) of the Eighth Part, First Chapter of the Companies Law 5759-1999 of the State of Israel (the Effective Time ). Pursuant to the Merger Agreement, each Ordinary Share outstanding immediately prior to the Effective Time shall be cancelled and converted into the right to receive $39.00 in cash, without interest and less any applicable withholding taxes, except for Ordinary Shares (i) held by NeuroDerm as treasury shares (dormant shares), (ii) reserved for future grants under the Company share plans, or (iii) held by Parent or any direct or indirect wholly owned subsidiary of the Company or Parent (the Merger Consideration ). By completing this form in a manner that would substantiate your eligibility for an exemption from Israeli withholding tax, you will allow Parent, American Stock Transfer & Trust Company, LLC (the Paying Agent ), IBI Trust Management Ltd. (the Israeli Agent ), your depositary bank or any other broker, withholding agent, or their authorized representatives to exempt the payment for your Ordinary Shares from Israeli withholding tax. This form is relevant only if you certify that (A) you are NOT a resident of Israel (as defined under Section 1 of the Israeli Income Tax Ordinance [New Version], 5721-1961 (the Ordinance ) (see Instruction II of Appendix A) for purposes of the Ordinance, (B) you acquired your Ordinary Shares on or after NeuroDerm s public offering on the NASDAQ Stock Exchange ( NASDAQ ) (i.e., on or after November 19, 2014), and (C) you hold less than 5% of the outstanding Ordinary Shares. PART I Identification and details of Shareholder (including Eligible Israeli Brokers) (see instructions) 1. Name: 2. Type of Shareholder (more than one box may be applicable): (please print full name) Corporation (or Limited Liability Company) Individual Trust Partnership Other: 3. For individuals only: 4. For all other Shareholders Country of residence: Countries of citizenship (name all citizenships): Taxpayer Identification or Social Security No. (if applicable): Bank Broker Financial Institution Country of incorporation or organization: Registration number of corporation (if applicable): Country of residence: 5. Permanent Address (state, city, zip or postal code, street, house number, apartment number): 6. Mailing Address (if different from above): 7. Contact Details: Name: Capacity: Telephone Number code, area code and number): (country 1

8. I hold the Shares of the Company (mark X in the appropriate place): directly, as a Registered Holder through a Broker. If you marked this box, please state the name of your Broker: 9. I am the beneficial owner (directly or indirectly) of less than 5% of the Company's issued shares. PART II Declaration by Non-Israeli Residents (see instructions) Eligible Israeli Brokers should not complete this Part II A. To be completed only by Individuals. I hereby declare that: (if the statement is correct, mark X in the following boxes) A.1 I am NOT a "resident of Israel", which means, among other things that: The State of Israel is not my permanent place of residence, The State of Israel is neither my place of residence nor that of my family, My ordinary or permanent place of activity is NOT in the State of Israel and I do NOT have a permanent establishment in the State of Israel, I do NOT engage in an occupation in the State of Israel, I do NOT own a business or part of a business in the State of Israel, I am NOT insured by the Israeli National Insurance Institution, I was NOT present (nor am I planning to be present) in Israel for 183 days or more during this tax year, I was NOT present (nor am I planning to be present) in Israel for 30 days or more during this tax year, and the total period of my presence in Israel during this tax year and the two previous tax years is less than 425 days in total; A.2 I acquired the Shares on or after the Date of Initial Public Offering (i.e., after November 19, 2014). B. To be completed by Corporations (except Partnerships and Trusts). I hereby declare that: (if correct, mark X in the following boxes) B.1 The corporation is NOT a "resident of Israel", which means, among other things, that: The corporation is NOT registered with the Registrar of Companies in Israel, The corporation is NOT registered with the Registrar of "Amutot" (non-profit organizations) in Israel, The control of the corporation is NOT located in Israel, The management of the corporation is NOT located in Israel, The corporation does NOT have a premanent establishment in Israel, and o The corporation has no representatives present in Israel; o the corporations organs (i.e. directors, management, etc') are not engaged in the corporations activities sirectly or inderectly in Israel. No Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25% or more of any "means of control" in the corporation as specified below: o The right to participate in profits; o The right to appoint a director; o The right to vote; o The right to share in the assets of the corporations at the tine of its liquidations; and o The right to direct the manner of exercising one of the rights specified above; B.2 I acquired the Shares on or after the Date of Initial Public Offering (i.e., after November 19, 2014). 2

C. To be completed by Partnerships. I hereby declare that: (if correct, mark X in the following boxes) C.1 The partnership is NOT a "resident of Israel" which means, among other things, that: The partnership is NOT registered with the Registrar of Parnterships in Israel, The control of the partnership is NOT located in Israel, The management of the partnership is NOT located in Israel, The partnership does NOT have a premanent establishment in Israel, No Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25% or more of the rights in the partnership, and No partner in the partnership is an Israeli resident; C.2 The partnership acquired the Shares on or after the Date of Initial Public Offering (i.e., after November 19, 2014). D. To be completed by Trusts. I hereby declare that: (if correct, mark X in the following boxes) D.1 The trust is NOT an Israeli resident, and: All settlors of the trust are NOT Israeli residents, All benficiaries of the trust are NOT Israeli residents, and D.2 The trust acquired the Shares on or after the Date of Initial Public Offering (i.e., after November 19, 2014). PART III Declaration by Israeli Bank, Broker or Financial Institution (see instructions) Non-Israeli Residents should not complete this Part III I hereby declare that: (if correct, mark X in the following box) I am a bank, broker or financial institution that is a "resident of Israel" within the meaning of that term in Section 1 of the Israeli Income Tax Ordinance, I am holding the Shares solely on behalf of beneficial shareholders(s) and I am subject to the provisions of the Israeli Income Tax Ordinance and the regulations promulgated there under relating to the withholding of Israeli tax, including with respect to the cash payment (if any) made by me to such beneficial shareholder(s) with respect to Shares in connection with the Merger. PART IV Certification. By signing this form, I also declare that: I understood this form and completed it correctly and pursuant to the instructions. I provided accurate, full and complete details in this form. I am aware that providing false details constitutes criminal offense. I am aware that this form may be provided to the Israeli Tax Authority, in case the Israeli Tax Authority so requests, for purposes of audit or otherwise. SIGN HERE Signature of Shareholder Date Capacity in which acting (or individual authorized to sign on your behalf) Number of Shares: 3

Appendix A INSTRUCTIONS Forming Part of the Declaration of Status for Israeli Income Tax Purposes I. General Instructions. This Declaration Form (Declaration of Status for Israeli Income Tax Purposes), or this Form, should be completed by holders of Ordinary Shares, and who are either: (i) (A) NOT residents of Israel for purposes of the Ordinance (see Instruction II below), and (B) acquired the Ordinary Shares on or after the Company's public offering on NASDAQ (i.e., on or after November 19, 2014), or (ii) are banks, brokers or financial institutions that are residents of Israel within the meaning of that term in Section 1 of the Ordinance, holding Ordinary Shares solely on behalf of beneficial shareholder(s), and are subject to the provisions of the Ordinance and the regulations promulgated thereunder relating to the withholding of Israeli tax, including with respect to the cash payment (if any) made by them to such beneficial shareholder(s) with respect to Ordinary Shares in connection with the Merger. Part I (Identification and details of Shareholder). You should complete Item 1, 2 and 5 through 9 and either (i) Item 3, if you are an individual, or (ii) Item 4, if you are a corporation (or limited liability company), trust, partnership or other entity. Part II (Declaration by Non-Israeli Shareholder). If you are NOT an Israeli resident and acquired the Ordinary Shares on or after the Company's public offering on NASDAQ (i.e., on or after November 19, 2014), you should complete either Section A (for Individuals), Section B (for Corporations), Section C (for Partnerships) or Section D (for Trusts). If you do not mark a box you will be deemed to answer that the corresponding item is not correct with respect to you. Part III (Declaration by Israeli Bank, Broker or Financial Institution). If you are an Israeli bank, broker or financial institution, you should complete this item. Israeli residents who are NOT Israeli banks, brokers or financial institutions should not complete this item. Part IV (Certification). By signing this Form, you also make the statements in Part IV. Inadequate Space. If the space provided on this Form is inadequate, you should insert such details on a separate signed schedule and attached to this Form. Determination of Validity. All questions as to the validity, form or eligibility (including time of receipt) of this Form will be determined, subject to applicable law, by Parent, in its sole discretion, which determination will be final and binding on all parties. None of Parent, the Paying Agent, the Israeli Agent or any other person will be under any duty to give notification of any defects or irregularities in any Form or incur any liability for failure to give any such notification. Questions and Requests for Assistance or Additional Copies. Questions and requests for assistance may be directed to the Israeli Agent at the address or telephone numbers set forth on the back cover. Additional copies of this Form may be obtained from D.F. King & Co., Inc. (the Information Agent ). The method of delivery of this Form is at your option and risk, and the delivery will be deemed made only when actually received by your broker or the Paying Agent. You may deliver or mail this Form. If delivery is by mail, registered mail with return receipt requested, is recommended. In all cases, sufficient time should be allowed to ensure timely delivery. No alternative, conditional or contingent Forms will be accepted. 4

II. Definition of Resident of Israel for Israeli Tax Purposes Section 1 of the Ordinance defines a resident of Israel or a resident as follows: (A) with respect to an individual - a person whose center of vital interests is in Israel; for this purpose the following provisions will apply: (1) in order to determine the center of vital interests of an individual, account will be taken of the individual s family, economic and social connections, including, among others: (a) place of permanent home; (b) place of residential dwelling of the individual and the individual s immediate family; (c) place of the individual s regular or permanent occupation or the place of his permanent employment; (d) place of the individual s active and substantial economic interests; (e) place of the individual s activities in organizations, associations and other institutions; (2) the center of vital interests of an individual will be presumed to be in Israel: (a) if the individual was present in Israel for 183 days or more in the tax year; (b) if the individual was present in Israel for 30 days or more in the tax year, and the total period of the individual s presence in Israel that tax year and the two previous tax years is 425 days or more. For the purposes of this provision, day includes a part of a day. (3) the presumption in subparagraph (2) may be rebutted either by the individual or by the assessing officer; (4) ; (B) with respect to a body of persons - a body of persons which meets one of the following: (1) it was incorporated in Israel; (2) the control and management of its business are exercised in Israel; excluding a body of persons that are managed and controlled from Israel by an individual who became an Israeli resident for the first time or became a veteran returning resident, or by someone on his behalf, and ten years has not lapsed from the date on which such individual became an Israeli resident, provided that such body of persons was not considered as an Israeli resident, even if the management and control of its business were not exercised by such individual or someone on his behalf, unless the body of persons requested otherwise. 5

[This Page Intentionally Left Blank]