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展覽10.7

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修訂和重新簽訂的公司高管僱傭協議

稅收分配協議

由以下籤署

英特爾-t

和

MOBILEYE GLOBAL INC.

日期

2024年8月14日

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目錄

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稅收分配協議

THIS AMENDED AND RESTATED TAX SHARING AGREEMENt (this “協議”) dated as of August 14, 2024, is entered into by and among Intel Corporation, a Delaware corporation (“英特爾”), and Mobileye Global Inc., a Delaware corporation and an indirect, wholly-owned subsidiary of Intel (“Mobileye”).

前言

根據今日的日期，英特爾-t及其直接和間接的國內子公司是一個一體化集團（如下所定義），而英特爾是其中的母公司；

根據今日的日期，英特爾間接擁有所有已發行和流通的Mobileye股票；

根據2022年10月26日，英特爾通過Mobileye進行了Mobileye普通股的首次公開發行（“鈾”);

鑑於IPO，各方於2022年10月25日簽訂了《稅收分擔協議》（“初始協議”），就某些稅務事項達成協議；

鑑於，各方希望修訂和重新制定初始協議，並要求將本協議作爲自2022年10月25日生效。

協議

因此，基於本協議中包含的相互約定和協議，各方特此同意如下：

第一節。定義.

本協議中使用的大寫字母術語應具有以下含義（這些含義同樣適用於所定義術語的單數形式和複數形式）：

“稅後金額「」意味着爲反映根據本協議應作出的任何支付的虛擬稅務後果所需的任何額外金額（包括在此項協議下支付額外金額或額外金額的影響以及用於支付或應計利息和包括國家和地方所得稅等稅款的減免的效果），通過使用最高適用的法定企業所得稅稅率（或對影響多個稅項的項目而言的稅率，如適用）確定有關應納稅期間（或其中一部分）的稅項。

“協議”在前言中設定了其含義。

“收購實體” 意爲Cyclops Holdings Corporation，一個特拉華州的公司（原名爲Cyclops Holdings, LLC，一個特拉華州有限責任公司），GG Acquisition Ltd，以色列政府合法組織的公司，或 Moovit App 全球貨幣

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Ltd., a corporation duly organized under the state of Israel. For the avoidance of doubt, the term 「Acquired Entities」 shall include only the three entities listed in the prior sentence and shall not include any subsidiaries of such entities (except to the extent such subsidiary is explicitly listed in the prior sentence).

“審計” means any audit, assessment of Taxes, other examination by any Taxing Authority, proceeding, or appeal of such a proceeding relating to Taxes, whether administrative or judicial, including proceedings relating to competent authority determinations.

“第十章 轉讓證券 第10.1節 交易 如果發行受託人證明，債券持有人可以交換並迅速交付發行受託人這樣的證明，無論是有欠款未償還，還是實質性週轉的時候，都可以在世界範圍範圍內經由源和債券市場交易。” means any day that is not a Saturday, a Sunday or any other day on which commercial banks in Santa Clara, California, are required or authorized by law to be closed.

“Calculation Due Dates”表示任何納稅期內的5月15日^th，8月15日^th 和11月15日^{這些網絡直播可以在Exact Sciences公司的投資者關係部分查閱。.} 的納稅期內以及2月15日^th 以下納稅期間。

“代碼「」指1986年修訂的《美國國內稅收法典》。

“聯合申報「」指的是任何稅務申報，除與美國聯邦所得稅有關外，以聯合、合併（包括關聯組合、全球組合、國內組合、業務線組合或任何其他形式的組合）或單一基礎提交，Mobileye或一家以上Mobileye附屬公司與英特爾或一家以上英特爾附屬公司共同提交此類稅務申報（針對任何納稅期間或部分）。

“合併集團「」指根據法典第1504(a)節的規定，爲美國聯邦所得稅目的而提交集中申報的一組關聯公司。

“合併申報「」意味着以合併方式提交的關於美國聯邦所得稅的任何納稅申報表，Mobileye或多家Mobileye關聯公司加入與英特爾或多家英特爾關聯公司一起提交此類納稅申報表（針對任何納稅期間或部分）的情形。

“脫離合並事件「」意味着，關於Mobileye及每家Mobileye關聯公司，導致Mobileye和/或多家Mobileye關聯公司不再有資格與英特爾或多家英特爾關聯公司聯合提交合並申報表或聯合申報表的任何事件或交易。

“爭議公司「」在本協議第9.03節中所述。

“當期「」意味着英特爾向英特爾股東和/或證券持有人分配英特爾持有的Mobileye股票（如有任何證券），和/或英特爾就其持有的Mobileye股票（如有任何證券）與英特爾股東和/或證券持有人進行交換的任何分配，在此類交易中旨在符合《稅法》第355節的分配資格。

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“分配稅指因Distribution未能符合法典第355條的無稅交易資格而產生的與Intel或任何Intel關聯方發生的任何稅收(在這些情況下確定，無論這些稅收是否通過任何稅收資產、稅項或其他方式得到抵消或減少)，或因與Distribution相關而產生的稅收(包括因法典第355(d)或第355(e)條對Distribution的應用而產生的稅收)，或因任何其他司法管轄區法律的相應規定而產生的稅收。前述句子中提到的任何所得稅應當根據相關納稅期間的最高適用法定公司所得稅率確定(或其部分期間)。

“公平調整退款原則指「Mobileye獨立稅務責任」定義中的條款(C)規定的關於公平調整的原則列表：

(a)在任何相關的納稅期間中，如果由Intel和/或Intel關聯方的活動產生了可退還的稅收抵充，那麼有關該納稅期間的Mobileye獨立稅務責任應當增加相應金額，即(i)如果重新計算排除Mobileye和Mobileye關聯方後，可以就該等可退還的稅收抵充聲請細和該納稅期間所得的聯合申報中的選擇性繳款之間的額度超過(ii)就該等可退還的稅收抵充聲請細和該納稅期間所得的聯合申報(包括Mobileye和每個Mobileye關聯方)提交的選擇性繳款。

(b)在任何相關的納稅期間中，如果由Mobileye和/或Mobileye關聯方的活動產生了可退還的稅收抵充，那麼Intel應向Mobileye支付金額，該金額應等於(i)如果重新計算排除Intel和Intel關聯方(爲避免疑義，假定Mobileye爲該目的的Intel聯合集團的母公司)後，可以就該等可退還的稅收抵充聲請細和該納稅期間所得的聯合申報中的選擇性繳款之間的額度超過(ii)就該等可退還的稅收抵充聲請細和該納稅期間所得的聯合申報(包括Intel和每個Intel關聯方)提交的選擇性繳款，支付時間原則應符合在此規定的支付Mobileye獨立稅務責任的時間原則，包括所有計算和通知原則。

“公正調整時間原則意指關於「Mobileye Separate Tax Liability」定義中第(D)款規定的公正調整何時進行的原則的非窮盡性和說明性列表如下：

(a)如果英特爾全體集團在一個納稅年度產生了因Mobileye和/或Mobileye附屬公司支付的非美國稅款而獲取的外國稅收抵免，並且該外國稅收抵免無法在該納稅年度減少Mobileye單獨稅務責任（因爲例如，Mobileye單獨稅務責任不考慮外國稅收抵免時爲零），則Mobileye單獨稅務責任將在Mobileye單獨稅務責任本來大於零的第一個隨後的納稅年度中減少。

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(b)如果英特爾綜合集團在一個納稅年度生成了由英特爾和/或英特爾關聯公司支付的非美國稅款導致的外國稅收抵免，且Mobileye分離稅務責任在該年度（或隨後的一個納稅年度）由於該外國稅收抵免減少，則在英特爾和/或英特爾關聯公司生成的應當被該外國稅收抵免抵銷的應納稅所得在之前已被利用的第一個隨後的納稅年度中，Mobileye分離稅務責任應該增加。

“最終確定。「」表示對任何納稅期間中的任何稅收的最終責任解決，或因以下情況而解決：（i）經任何有管轄權的法院作出最終且不可上訴的判決、裁定或其他命令；（ii）與IRS達成最終和解、根據法典第7121或7122節下的封閉協議或被接受的和解報價，或根據其他司法管轄區法律下的類似協議，解決了任何納稅期間的整個稅務責任；（iii）在所有可以通過地方稅務機關對該納稅過程中的退稅進行追回的期限屆滿後，就納稅過度繳付的退稅或抵免的允許；或（iv）因其他終局處置，包括因適用訴訟時效期限屆滿。

“外國稅收抵免「」指受法典第901節規範管理的可抵免非美國稅款，包括信貸的非美國稅款。

“所得稅「」表示任何按照納稅所得、總收入或資本或者任何用以替代此類稅收的稅收產生的美國聯邦、州、地方或非美國稅收，全部或者部分地根據網稅額、總收入或資本, 或者任何用以替代此類稅收的稅收。 爲避免疑義，術語「所得稅」包括任何特許稅或者任何用以替代此類稅收的稅收。

“所得稅申報”表示任何與所得稅相關的稅務申報。

“獨立會計師”在本協議第2.04(b)節中所指的含義。

“英特爾”在前言中設定了其含義。

“英特爾關聯公司”表示英特爾直接或間接「控制」的任何公司或其他實體，其中「控制」是指擁有該公司或其他實體五成（50%）或更多的所有權利益（按投票或價值計算），或者直接或間接具有指導或引導該公司或其他實體管理或政策的權力，但始終不包括Mobileye或任何Mobileye關聯公司。

“英特爾業務「」指在任何時間由英特爾及英特爾關聯公司進行的所有業務和業務操作，不包括Mobileye業務，無論是在IPO日期之前還是之後。

“英特爾綜合集團「」指英特爾爲母公司的綜合集團。

“英特爾集團「」指英特爾綜合集團，或根據其他司法管轄區法律相應規定的類似實體集團，英特爾爲其中的共同母公司，並且任何可能是，可能曾經是或可能成爲該集團成員的公司或其他實體，但排除任何Mobileye集團成員。

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“鈾「」在此處的序言中所載明的含義。

“IPO日期「」指IPO生效日期的業務結束。

“美國國家稅務局（「IRS」）「」指美國國內稅務局或任何繼任者，包括其代理人、代表和律師。

“市值「」表示在確定日期之後的第一個工作日，等於：（i）相關方已發行和流通普通股的總數乘以（ii）在確定日期之後的第一個工作日的該股票的加權平均交易價格。

“Mobileye”在前言中設定了其含義。

“Mobileye附屬公司「」表示在相關時間控制Mobileye的任何公司或其他實體，其中「控制」意味着擁有該公司或其他實體五成（50%）或以上的所有權利益（按投票或價值計算），或直接或間接擁有直接或間接控制或導致控制該公司或其他實體的管理或政策的權力。

“Mobileye業務「」表示IPO日期後，Mobileye和Mobileye附屬公司進行的業務和運營，且此類業務和運營將繼續進行。

“Mobileye業務記錄「」在本協議第9.02(b)節中有所規定。

“Mobileye集團「」意味着在去共同母公司(Deconsolidation Event)之後，Mobileye將是共同母公司的集合團體，或根據其他司法管轄區法律規定的相應集團的成員，包括可能不時成爲該集團成員的任何公司或其他實體。

“Mobileye單獨納稅責任「」等於(不得低於零)在與Mobileye及每個Mobileye附屬公司的資產或活動相關的稅款期間的所有所得稅之和，通過計算過剩額(如果有)(i)在提交的包括Mobileye和/或任何Mobileye附屬公司的聯合申報中顯示的應付稅款金額與關於該相關納稅期間的有關，記載的，與(ii)如果重新計算了不包括Mobileye和/或Mobileye關聯公司的這種聯合申報，那麼將在有關稅款期間內應付的稅款金額; 在每種情況下，該B類股東和/或該B類股東的家庭成員需獨立控制在此類帳戶、計劃或信託中持有的B類普通股實時； 在(P)的情況下，僅因本定義Mobileye單獨納稅責任的目的，任何被收購實體不得視爲Mobileye附屬公司；(B)除以下(D)或(E)子句規定外，對此金額的「有和無」計算應與相關稅款期間孤立地確定；(C)就在任何相關稅款期間產生的可退稅抵免稅點而言，雙方將根據公平調整退款原則作出相應調整；(D) 如果英特爾和Mobileye書面同意(包括但不限於通過電子郵件交換的方式)，就外國稅收抵免而言，雙方將根據公平調整此等金額。

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爲了使英特爾綜合集團利用由各方支付的非美國稅款所產生的外國稅收抵免所帶來的經濟利益，將根據公平調整時機原則進行公平調整（E）如果英特爾和Mobileye書面同意（包括明確說明的方式，例如通過電子郵件的交流），各方應以協議方式對該金額進行任何其他公平調整（包括明確說明的情況下，關於任何其他稅收資產的情況），不得使用公平調整時機原則進行調整，除非各方達成協議。

“非收入稅報稅”指與所得稅以外的任何稅收相關的任何稅務申報。

“董事會證書”指由英特爾或Mobileye的官員簽署並提供給稅務顧問以作爲完成稅務意見或補充稅務意見的條件的信函。

“選項”指一種獲得普通股或其他以股票爲基礎的激勵的選擇，其經濟價值旨在與期權相匹配，包括非合格股票期權、折價的非合格股票期權、懸崖期權（限於股票已發行或可發行而非現金補償）、以及配對期權（限於股票已發行或可發行而非現金補償）。

“欠款方”表示本協議第7.05條規定的含義。

“欠款方”表示本協議第7.05條規定的含義。

“支付期”表示本協議第7.05(e)條規定的含義。

“發帖後去除合併期”指解除合併事項日期後開始的任何應稅期。

“解除合併前期”表示任何徵稅期，始於或之前的取消共同控制事件日期。

“首次公開募股所得的控股實體稅款”表示關於收購實體的相關稅款，指歸屬於任何首次公開募股稅務期間的收購實體稅款。根據本協議規定，(i)就基於收入、銷售額、收益、收據、工資、薪酬或類似條款的稅款而言，按照首次公開募股稅務期間部分構成的跨度期的稅款應當如下確定：按照臨時結賬的方式，使適用的納稅年度或期間將於首次公開募股日期的當天結束，不過其間計算的免稅、津貼或抵扣額(包括折舊和攤銷抵扣)應當按照逐日基礎進行分配；(ii)對於任何其他稅款，反映在跨度期內部分構成的首次公開募股稅務期間的稅款金額應等於整個納稅期間的稅款金額，乘以一個分數，其中分子是納稅期間截至幷包括首次公開募股日期的天數，分母是該納稅期間的總天數。

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“IPO稅務期間”表示任何稅期或其部分在IPO日期之前結束，包括任何跨期在IPO日期結束的部分。

“可退稅款”表示因英特爾集團在相關稅期內進行的活動而產生的任何稅收抵免，如果該稅收抵免超過將在該稅期歸爲應付的稅款金額，英特爾將有權獲得支付。

“裁定”指（i）IRS在與分配有關的私人函規發出的私人函規，作爲英特爾（或任何英特爾關聯公司）在分配日期之前提交的請求的響應，以及（ii）任何其他稅收機構發出的類似裁定，涉及另一司法管轄區法律規定在分配中的適用。

“裁定文件”表示Intel以及其子公司和股東代表向IRS提交的裁定申請，以及隨後提交的任何補充文件或其他材料，附表和附件，以及IRS向Intel（或任何Intel附屬公司）就分配發出的任何裁定，以及在分配方面向任何其他徵稅機關提交的類似申請或由其發出的任何裁定。

“跨越期”表示任何在IPO日期之前開始並在IPO日期之後結束的稅期。

“補充裁定”表示（i）在分配方面由IRS發出的任何裁定（除裁定外），以及（ii）任何其他徵稅機關發出的有關另一司法管轄區法律條款在分配中的適用性的類似裁定。

“補充裁定文件”表示任何發出補充裁定的請求，以及隨後提交的任何補充文件或其他材料，附表和附件，以及IRS就分配事宜發出的任何補充裁定，以及在分配方面向任何其他徵稅機關提交的類似申請或由其發出的任何裁定。

“補充稅務意見”在本協議第5.02(c)條規定的含義。

“稅務”指的是任何稅，包括任何美國聯邦，州，地方或非美國收入，淨利潤，總收入，公司，利潤，許可，解僱，職業，暴利，資本收益，股票，轉讓，登記，社保，生產，特許經營，總收入，工資單，銷售，就業，失業，殘疾, 使用，財產，消費稅，增值稅，預估，印花稅，替代或最低額外稅，環保，預提代扣稅，以及任何其他稅或類似政府收費，稅種，費用或評估，連同所有利息和罰款及因上述金額而依法強制實施的附加費，無論有無爭議。

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“納稅人「」指任何納稅人及其合併團體或其他司法管轄區法律規定的類似實體組成的團體，在其中納稅人是成員。

“稅收資產「」指已爲稅務目的計提但尚未在計提的應納稅年度中實現的任何稅項，可在其他應納稅年度中減少稅收的稅項，包括淨營運虧損，淨資本虧損，「代碼第163(j)條」規定意義下的「已拒絕的業務利息費用結轉」，投資稅收抵免，外國稅收抵免，慈善捐贈或與替代性最低稅額稅收或其他任何稅收相關的抵免或抵免。

“稅收益「」指對任何應納稅期間的納稅人的減少稅收責任（或退款或抵免增加或任何扣除或費用項目）。除協議另有規定外，稅收優惠僅在以下情況下被視爲已實現或從稅項中獲得：對於該期間的稅收責任，僅當且僅當考慮到該稅項對該納稅人在當前期間和所有以往期間的稅收責任的影響後，稅收責任比起不考慮該稅項時要少，它才會被認爲是已實現或獲得的。

“稅務委員”意味着一家由英特爾（或在補充稅務意見情況下是Mobileye）選定的國際知名律師事務所提供稅收意見。

“稅收損失”指的是對納稅人在任何應稅期間的稅務責任增加（或退稅或抵扣或任何扣除或費用項目減少）。除非協議另有規定，稅務損害應被視爲已從某個應稅期間的稅務項目中實現或發生，只有在考慮到稅務項目對該納稅人在當前期間和所有之前期間稅負的影響後，該期間的納稅人的稅務責任超過了如果該稅務責任不考慮該稅務項目時的情況。

“稅務項目”指的是任何可能增加或減少任何稅收的收入、收益、損失、扣除、費用或抵扣，或其他屬性的項目。

“稅務意見”指的是作爲完成分配的一項條件之一由稅務顧問發佈的意見，處理Code第355節下的分配的某些美國聯邦所得稅後果。

“納稅申報”表示與稅收有關的任何向稅收當局提出或提交的任何退稅、申報、報告、選舉、索償或信息報告或聲明，包括任何附件和任何修訂。

“徵稅機關”表示對稅收的評估、確定、徵收或徵收具有管轄權的任何政府機構或其任何分支機構、機構、委員會或機構，或者對稅收的評估、確定、徵收或徵收具有管轄權的任何準政府或私人機構（包括IRS）。

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第二部分。稅收申報的準備和提交.

2.01.英特爾的責任根據本協議的其他適用規定，英特爾應獨家負責準備和提交：

(a)所有合併報表和所有聯合報表任何納稅年度；

(b)所有與英特爾和/或任何英特爾關聯公司有關的所得稅申報表（除合併申報表和聯合報表外）任何納稅年度；

(c)所有與Mobileye和/或任何Mobileye關聯公司有關的所得稅申報表（除合併申報表和聯合報表外），該報表需要在IPO日期前後提交（考慮到已經請求或收到的延期時間）；和

(d)所有非所得稅申報表（i）關於英特爾，任何英特爾關聯公司，或英特爾業務或其任何部分的任何納稅期間；和（ii）關於任何收購實體要求在IPO日期之前或當天之前提交的，（考慮到已經請求或獲得的任何延期時間）的任何申報表。

2.02.Mobileye的責任根據本協議的其他適用條款，Mobileye應獨家負責準備和提交：

(a)所有所需提交的所得稅申報表（除了合併申報表和聯合申報表）關於Mobileye和/或任何Mobileye關聯公司，在IPO日期後（考慮到已請求或獲得的任何延期時間）；和

(b)所有非所得稅申報表，關於Mobileye，任何Mobileye關聯公司，或Mobileye業務或其任何部分的任何納稅期間（除了任何要求在IPO日期之前或當天之前提交的關於任何收購實體的非所得稅申報表（考慮到已經請求或獲得的任何延期時間））。

2.03.第五章 定義和引用 第5.1節 定義 第1.1節中所指的術語包括其單數形式以及複數形式，其相對應的意思當然依然是如此。根據本協議的其他適用條款，Mobileye特此不可撤銷地指定，並同意導致每個Mobileye關聯公司亦如此指定，將英特爾指定爲其獨家代理人和委託人，以採取英特爾在其唯一判斷下認爲適當的任何行動（包括文件的執行）與本協議中第2.01節所描述的任何稅務申報表相關的任何和所有事項（包括審計）。

2.04.納稅申報準備方式.

(a)除非稅務機構另有要求，各方均同意按照本協議、任何稅務意見、任何補充稅務意見的方式準備和申報所有稅務申報，以及採取所有其他行動。

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所有稅務申報應由根據本協議負責提交該等申報的一方按時提交（考慮到適用的延期）。

(b)關於本協議第2.01節所述的任何稅務申報，英特爾應有排他的權利，有權自行決定判斷（1）如何準備和提交該等稅務申報，包括（但不限於）使用的選項、會計方法、稅務立場、準則和原則，以及申報任何稅項的方式，（2）是否請求延期，（3）英特爾、任何英特爾關聯公司、Mobileye和/或任何Mobileye關聯公司在該等稅務申報上將作出的選項，包括 Mobileye 和/或 Mobileye 關聯公司是否納入該等稅務申報，（4）是否提交任何修正後的稅務申報，（5）是否提出任何退稅請求，（6）是否通過退稅或抵消任何相關稅務的責任支付任何退款，以及（7）是否聘請外部公司準備和/或審查該等稅務申報； 在每種情況下，該B類股東和/或該B類股東的家庭成員需獨立控制在此類帳戶、計劃或信託中持有的B類普通股實時； （i）英特爾在就任何稅務申報進行任何選項或更改任何會計方法、立場、準則、和稅務項目報告方式之前應徵求Mobileye 的意見，如果該選項或該更改可能導致Mobileye 根據第3.01節需承擔的重大責任, 且（ii）英特爾不得在未經得到Mobileye 的事先同意（不得無故拒絕、附加條件或延遲）的情況下做出任何該類選項或更改，如果該選項或更改僅會影響Mobileye 和/或Mobileye關聯公司（而不影響英特爾或任何英特爾關聯公司）。

(c)關於本協議第2.02節所述的任何稅務申報，Mobileye 應按照英特爾的要求向英特爾提供該等稅務申報的草案和所有用於準備該等稅務申報的工作表和其他材料的副本，供英特爾在距離提交該等稅務申報的截止日期至少30天的時限內進行審核和意見反饋，英特爾應至少在截止日期的十天（含可延期）之前向Mobileye 提供其意見。儘管本2.04(c)條款中無論如何規定，但自英特爾持有的Mobileye股票價值不足已發行的Mobileye股份的50%之時起，英特爾將不再有權就第2.02節中描述的任何稅務申報進行審核和意見反饋。 在每種情況下，該B類股東和/或該B類股東的家庭成員需獨立控制在此類帳戶、計劃或信託中持有的B類普通股實時； 在任何情況下，如果對任何此類納稅申報作出的任何選擇可能合理預期地對英特爾或英特爾關聯公司的任何稅務責任產生重大不利影響，英特爾的事先書面同意將需要用於提交此類納稅申報（該同意不得未經合理事先通知而被扣留、附加條件或延遲）。

(d)信息Mobileye將及時提供所有英特爾準備所有納稅申報並計算Mobileye獨立稅務責任估算所需的信息，該信息將根據英特爾內部納稅日曆按滾動的一年時間表提供給Mobileye（用於本協議第7.01款的目的）。

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第3節。稅務責任.

3.01.Mobileye對稅責的負責。Mobileye應對以下稅項負責，並有權接收和保留Mobileye、任何Mobileye附屬公司或Mobileye業務先前支付的所有稅款和稅收抵免：

(a)所有與本協議第2.01(a)條款描述的稅務申報有關的稅款，只要這些稅款與Mobileye單獨的稅務責任有關；

(b)所有與本協議第2.01(c)條款描述的稅務申報有關的稅款（除了任何IPO前收購實體的稅款）；並

(c)所有與本協議第2.02條款描述的稅務申報有關的稅款（除了任何IPO前收購實體的稅款）。

3.02.英特爾應對稅務負責。英特爾應對以下稅項負責，並有權接收和保留英特爾、任何英特爾聯屬公司或英特爾業務先前應付該稅項所產生的退稅和抵稅金：

(a)除非根據本協議第3.01(a)條款規定，所有涉及本協議第2.01(a)條款描述的稅項；以及

(b)所有涉及本協議第2.01(b)或2.01(d)條款描述的稅項，且不重復計算，任何IPO前收購實體稅款。

3.03.其他稅項、退稅和抵稅金就不屬於第3.01或3.02條款描述的稅項範圍，（i）英特爾應對所有有關英特爾業務的此類稅項負責，並有權收取所有相關稅項的退稅和抵稅金，以及（ii）Mobileye應就所有有關Mobileye業務的此類稅項負責，並有權收取所有相關稅項的退稅和抵稅金。本協議不應被解釋為要求英特爾（或任何英特爾聯屬公司）向Mobileye（或任何Mobileye聯屬公司）補償任何與Mobileye、任何Mobileye聯屬公司或Mobileye業務有關的、在本協議第2.01條款所描述的任何稅務申報中出現的、或與之相關的任何損失、扣除額、抵免或其他稅務特性。

3.04.稅務責任的支付如果一方根據本協議第3.01至3.03條款對另一方負有稅務責任，關於另一方負責申報的稅務申報表，或者由另一方支付的稅項，則負有稅務責任的一方應向另一方根據本協議第7.05條款支付稅項（或上述稅項的退款）。

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第4節。去關聯化事件.

4.01.一般事項。.

英特爾和Mobileye均無任何計劃或意向實施可能構成去關聯化事件的交易。如出現去關聯化事件，英特爾應在與Mobileye善意協商後，合理判斷，Mobileye應與英特爾合作判定將任何稅資產分配給英特爾、每個英特爾關聯公司、Mobileye以及每個Mobileye關聯公司。為避免疑義，如發生去關聯化事件，有關雙方在本協議涵蓋事項方面的所有權利和義務應受本協議的其他條款規範，除非本第4條另有規定。

4.02.持續契約.

英特爾（代表自身及每個英特爾關聯公司）與Mobileye（代表自身及每個Mobileye關聯公司）同意：（1）不採取任何合理預期導致對方負擔增加稅責、對方減少稅資產或對方根據本協議增加負債的行動；以及（2）採取對方合理要求的任何行動，理應預期給對方帶來稅收益或避免對方稅務損害，前提是，在此兩情況下，採取或不採取該行動並不導致對方未完全得到對方的補償或對該方造成任何其他不利影響。雙方特此確認，前述句子不意在限制，故不適用於各方在本協議明確涵蓋事項方面的權利。

第5節。分發稅款.

5.01.分發稅款負債雖然雙方均無任何計劃或意圖進行分發，但雙方已訂明在可能將來實施分發時，將如何處理與分發相關的某些稅務事項。

(a)英特爾對於分發稅款的負債在分發發生時，儘管本協議第3.01條至第3.03條的規定，英特爾應對任何與分發稅款有關的負債負責，只要該等分發稅款屬於、由、或因以下之一或多項引起：

(i)英特爾（或任何英特爾聯屬公司）不一致於任何主管證明書、稅務意見、補充稅務意見、決定文件、補充決定文件、決定或補充決定，有關英特爾、任何英特爾聯屬公司或英特爾業務的任何信息、承諾、陳述或重大事項的任何行動或遺漏；

(ii)英特爾（或任何英特爾聯屬公司）的任何行動或遺漏，包括終止、轉移給聯屬公司，或處置其活躍交易或業務，或英特爾（或任何英特爾聯屬公司）在分發後發行股票、調整股份或支付特別股息。

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(iii)任何其他人（非Mobileye或Mobileye聯屬企業）在分配前或後收購英特爾（或任何英特爾聯屬企業）的任何股票或資產；或

(iv)英特爾（或任何英特爾聯屬企業）發行股票，或英特爾（或任何英特爾聯屬企業）股權變更。

(b)Mobileye的分配稅責在分配情況下，儘管合同第3.01至3.03條的規定，Mobileye應對任何分配稅責負責，只要該等分配稅責歸因於、由...導致或來自以下任何一項：

(i)分配後任何時間Mobileye（或任何Mobileye聯屬企業）的任何行動或遺漏，如果該等行動或遺漏與任何有關Mobileye、任何Mobileye聯屬企業或Mobileye業務的信息、契約、陳述或重要文件（如官員證書、稅務意見、補充稅務意見、裁決文件、補充裁決文件、裁決或補充裁決）不一致；

(ii)分配日期後Mobileye（或任何Mobileye聯屬企業）的任何行動或遺漏（包括符合、相關或涉及Section 355(e)之“計劃或相關交易事項”之定義的分配日期前或分配日期日發生的計劃或系列相關交易之任何行動或遺漏），包括終止、轉移給聯屬企業或處分Mobileye（或任何Mobileye聯屬企業）的營運活動、股票回購或支付特別股息；

(iii)任何其他人（非英特爾或任何英特爾聯屬企業）在分配前或後收購Mobileye（或任何Mobileye聯屬企業）的任何股票或資產；或

(iv)在分配後，Mobileye（或任何Mobileye聯屬公司）發行股票的任何行為，包括根據員工股票期權行使的股票發行或其他與僱員相關的安排的股票發行，或者在分配後更改Mobileye（或任何Mobileye聯屬公司）股份所有權。

為免生疑，根據本協議第5.02(c)條款提供的任何補充意見或補充裁決，均不會解除Mobileye對根據本第5.01(b)條款另行產生的任何責任。

(c)剩餘分配稅責的共同負責關於本協議未安排其他方法分配的任何分配稅，英特爾和Mobileye應對各自應分擔的稅金負有共同責任，根據一項比例來確定，分子是有關方當時的市值，分母是Intel和Mobileye在該分配時的市值總額。

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5.02.持續承擔.

(a)Mobileye限制Mobileye同意，在英特爾的合理判斷下，只要能進行分配，Mobileye將不會故意採取或不採取任何可能合理預期將影響英特爾能夠進行分配的行動，或允許任何Mobileye聯屬公司故意採取或不採取這樣的行動。在進行分配時，Mobileye同意（1）將採取或讓任何Mobileye聯屬公司採取英特爾要求的任何行動，以便使英特爾能夠進行分配；（2）不會採取或不採取任何可能與Mobileye（或任何Mobileye聯屬公司）相關的事實或事項，並在Mobileye能夠控制範圍內之信息、契約、陳述或文件（或附加稅務意見書、補充性稅務意見書、裁定文件、補充性裁定文件、裁定或補充性裁定）中包含的信息相悖的行動，或允許Mobileye聯屬公司採取或不採取這樣的行動，除非根據本協議第5.02(c)條款允許。對於此目的，如果陳述指出沒有計劃或意圖採取該行動，則該行動被認為與陳述相悖。在進行分配時，Mobileye同意不會採取（並要求Mobileye聯屬公司避免採取）任何與該分配符合代碼第355條的稅務申報表上不一致的立場。

(b)英特爾限制在進行分配時，英特爾同意不會採取或不採取任何可能與英特爾（或任何英特爾聯屬公司）相關的事實或事項，並在英特爾能夠控制範圍內之信息、契約、陳述或文件（或附加稅務意見書、補充性稅務意見書、裁定文件、補充性裁定文件、裁定或補充性裁定）中包含的信息相悖的行動，或允許任何英特爾聯屬公司採取或不採取這樣的行動。對於此目的，如果陳述指出沒有計劃或意圖採取該行動，則該行動被認為與陳述相悖。在進行分配時，英特爾同意不會採取（並要求英特爾聯屬公司避免採取）任何與該分配符合代碼第355條的稅務申報表上不一致的立場。

(c)Mobileye分配後的某些行動在分配發生的情況下，Mobileye同意，在分配後的兩年期間內，在未獲取、且由Mobileye自費，向稅務顧問獲得補充意見，該行動不會導致分配稅（一“補充稅務意見”），或取得一份補充裁定，該行動不會導致分配稅，除非在任何這種情況下，Intel和Mobileye另有協議，否則Mobileye不得（1）賣出Mobileye或任何Mobileye下屬公司的全部或主要資產，（2）將Mobileye或任何Mobileye下屬公司與另一實體合併，不論哪一方是獨立實體（除了兩家Mobileye下屬公司之間的合併，以及Mobileye下屬公司與Mobileye之間的合併，無論哪一方是生存實體，在這些情況下，適用的Mobileye下屬公司是Mobileye集團的成員），（3）在第351條中所描述的交易中移轉Mobileye的任何資產（除了將資產轉讓給與Mobileye合併向納入聯合納稅申報的公司，且該公司由Mobileye直接或間接完全擁有）或內碼條款（C）或（D）所述的法典第368（a）條款1（4）發行股票補充稅務意見）或補充規定，該行動不會導致分配稅，除非在任何這種情況下，Intel和Mobileye另有協議，否則Mobileye不得（1）賣出Mobileye或任何Mobileye下屬公司的全部或主要資產，（2）將Mobileye或任何Mobileye下屬公司與另一實體合併，不論哪一方是獨立實體（除了兩家Mobileye下屬公司之間的合併，以及Mobileye下屬公司與Mobileye之間的合併，無論哪一方是生存實體，在這些情況下，適用的Mobileye下屬公司是Mobileye集團的成員），（3）在第351條中所描述的交易中移轉Mobileye的任何資產（除了將資產轉讓給與Mobileye合併向納入聯合納稅申報的公司，且該公司由Mobileye直接或間接完全擁有）或內碼條款（C）或（D）所述的法典第368（a）條款1（4）發行股票

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在收購或公開或私人報價中持有Mobileye或任何Mobileye附屬公司的任何股票（或可轉換或交換為任何此類股票的工具），除非此類發行滿足第1.355-7(d)章的《財政法規》第8號安全港（與人提供服務相關的收購）或第9號安全港（與雇主的退休計劃的收購有關），或（5）促成或以其他方式參與導致任何股東擁有Mobileye已發行股票五成或更多的Mobileye股票收購。只有在英特爾收到此類補充稅務意見書或補充裁定並根據任何此類補充稅務意見書或補充裁定的條款和條件或事先獲得英特爾書面同意的情況下，Mobileye（或任何Mobileye附屬公司）才得採取這些行動。雙方特此同意，他們將善意採取所有必要合理的步驟，通過互相協議，不時修訂本第5.02(c)條，（i）將某些行為添加到此處所列清單中，或（ii）從此處所列清單中刪除某些行為，以便反映本協議生效日之後並在分配之前發生的任何相關法律、法規或管理解釋變更。

(d)特定交易通知在進入任何口頭或書面合同或協議之前的最遲十（10）個工作日內，並且在首次得知有關第(c)段所描述的任何交易的任何談判、計劃或意圖後的最遲五（5）個工作日內（無論它是否是該等談判、計劃或意圖的一方），Mobileye應向英特爾提供其意圖完成此類交易或就其得知的談判、計劃或意圖提供書面通知，具體情況明確。

(e)Mobileye合作Mobileye同意，在英特爾合理要求下，Mobileye應全力配合英特爾採取任何必要或合理有助於實現分配的行動，包括尋求儘可能迅速地獲得稅務意見書、裁定和/或補充裁定。該合作將包括簽署可能在獲得任何稅務意見書、裁定和/或補充裁定時可能有所必要或有幫助的任何文件（包括任何（i）授權書，（ii）企業家證書，（iii）裁定文件，（iv）補充裁定文件和/或（v）合理要求的書面擬表示，確認（a）Mobileye已閱讀企業家證書、裁定文件和/或補充裁定文件，以及（b）其中包含的與Mobileye、任何Mobileye附屬公司或Mobileye業務相關的所有信息和陳述（如有）在所有重大方面均為真實、正確且完整）

第6節。賠償.

6.01.一般英特爾應對Mobileye、每個Mobileye附屬機構及其各自的董事、高級職員及員工承擔任何及所有稅項，並使其免受因英特爾或任何英特爾附屬機構根據本協議應承擔的任何稅項，以及由於英特爾、任何英特爾附屬機構或任何董事、高級職員或員工未能根據本協議進行支付而導致的任何損失、成本、損壞或費用（包括合理的律師費和費用）。Mobileye應對英特爾、每個英特爾附屬機構及其各自的董事、高級職員及員工承擔任何及所有稅項，並使其免受因Mobileye或任何Mobileye附屬機構根據本協議應承擔的任何稅項，以及由於Mobileye或任何Mobileye附屬機構未能根據本協議進行支付而導致的任何損失、成本、損壞或費用（包括合理的律師費和

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成本，該成本可歸因於或導致Mobileye，任何Mobileye附屬公司或任何董事、高級管理人員或員工未根據本協議應支付的任何款項。

6.02.不準確或不完整的信息英特爾應對Mobileye、每個Mobileye附屬公司及其各自的董事、高級管理人員和員工進行賠償，並使其免受因英特爾或任何英特爾附屬公司向Mobileye或任何Mobileye附屬公司提供不準確或不完整信息而導致的任何成本、罰款、處罰或其他類型的支出的影響，在準備任何稅務申報時。Mobileye應對英特爾、每個英特爾附屬公司及其各自的董事、高級管理人員和員工進行賠償，並使其免受因Mobileye或任何Mobileye附屬公司向英特爾或任何英特爾附屬公司提供不準確或不完整信息而導致的任何成本、罰款、處罰或其他支出的影響，在準備任何稅務申報時。

6.03.不對稅項項目進行賠償本協議中的任何內容均不應被解釋為保證英特爾、任何英特爾附屬公司、Mobileye或任何Mobileye附屬公司存在或任何損失、信貸額、損免、基礎或其他稅務項目的數量，無論是過去、現在還是未來。此外，為了避免疑慮，為了確定雙方之間任何應付金額，所有這些確定均應不考慮任何財務會計稅務資產或負債或其他財務會計項目。

第7節。付款.

7.01.Mobileye單獨納稅責任的計算.

(a)對於將提交聯合申報的課稅期間的每個計算到期日，英特爾應向Mobileye發送書面通知，概述英特爾對估計的Mobileye單獨納稅責任的計算（包括為了避免疑義列明在此計算到期日之前根據該課稅期間“Mobileye單獨納稅責任”定義的(C)或(D)條款同意的任何公正調整的描述和計算）。Mobileye應審查該計算，如果Mobileye同意該計算，則將視該課稅期間的估計Mobileye單獨納稅責任為最終確定。如果Mobileye不同意該計算，則應根據第9.03條解決該分歧。

(b)在聯合申報的課稅期間最遲兩周後（自動延期），英特爾應向Mobileye提供書面通知，概述該期間Mobileye單獨納稅責任以及該金額的計算（包括為了避免疑義列明在遞交此通知的最後期限日之前根據該課稅期間“Mobileye單獨納稅責任”定義的(C)或(D)條款同意的任何公正調整的描述和計算）。Mobileye應審查該計算，如果Mobileye同意該計算，則視該課稅期間的Mobileye單獨納稅責任和根據第7.02(a)條條款應付的金額為最終確定。如果Mobileye不同意該計算，則應根據第9.03條解決該分歧。根據“Mobileye單獨納稅責任”定義的(C)或(D)條款同意的任何公正調整將最終由英特爾和Mobileye在與

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determination of the Mobileye Separate Tax Liability pursuant to this Section 7.01(b) , and neither Intel nor Mobileye shall propose that any such equitable adjustments be rescinded, amended or otherwise altered after such date (except in connection with any Audit conducted pursuant to Article 8 or a resolution of a dispute pursuant to Section 9.03).

7.02.Payments.

(a)Payment in respect of the Mobileye Separate Tax Liability shall be made annually. Not later than ten (10) Business Days after the date on which the parties agree on the Mobileye Separate Tax Liability pursuant to Section 7.01(b),, Mobileye shall pay to Intel an amount equal to the Mobileye Separate Tax Liability, as determined in accordance with Section 7.01(b).

(b)Notwithstanding any dispute with respect to any calculation described in Section 7.01, in no event shall any payment attributable to the amount of any Mobileye Separate Tax Liability be paid later than the date provided in this Section 7.02.

7.03.Redetermination Amounts. In the event of a redetermination of any Tax Item reflected on any Consolidated Return (other than Tax Items relating to Distribution Taxes), as a result of a refund of Taxes paid, a Final Determination or any settlement or compromise with any Taxing Authority which in any such case would affect the Mobileye Separate Tax Liability, Intel shall prepare a revised pro forma Tax Return in accordance with Section 2.04(b) of this Agreement for the relevant taxable period reflecting the redetermination of such Tax Item as a result of such refund, Final Determination, settlement or compromise. Mobileye shall pay to Intel, or Intel shall pay to Mobileye, as appropriate, an amount equal to the difference, if any, between the Mobileye Separate Tax Liability reflected on such revised pro forma Tax Return and the Mobileye Separate Tax Liability for such period as originally computed pursuant to this Agreement.

7.04.Payments of Refunds, Credits and Reimbursements. If one party receives a refund or credit of any Tax to which the other party is entitled pursuant to Section 3.03 of this Agreement, the party receiving such refund or credit shall pay to the other party the amount of such refund or credit pursuant to Section 7.05 of this Agreement. If one party pays a Tax with respect to which the other party is liable of responsible pursuant to Sections 3.01 through 3.03 of this Agreement, then the liable or responsible party shall pay to the other party the amount of such Tax pursuant to Section 7.05 of this Agreement.

7.05.Payments Under This Agreement. In the event that one party (the “Owing Party”) is required to make a payment to another party (the “Owed Party”) pursuant to this Agreement, then such payments shall be made according to this Section 7.05.

(a)In General. All payments shall be made to the Owed Party or to the appropriate Taxing Authority as specified by the Owed Party within the time prescribed for payment in this Agreement, or if no period is prescribed, within thirty (30) Business Days after delivery of written notice of payment owing together with a computation of the amounts due.

(b)Treatment of Payments. Unless otherwise required by any Final Determination, the parties agree that any payments made by one party to another party pursuant

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to this Agreement (other than (i) payments in respect of the Mobileye Separate Tax Liability for any Post-Deconsolidation Period, (ii) payments of interest pursuant to Section 7.05(e) of this Agreement, and (iii) payments of After Tax Amounts pursuant to Section 7.05(d) of this Agreement) shall be treated for all Tax and financial accounting purposes as nontaxable payments (dividend distributions or capital contributions, as the case may be) and accordingly, as not includible in the taxable income of the recipient or as deductible by the payor.

(c)Prompt Performance. All actions required to be taken (including payments) by any party under this Agreement shall be performed within the time prescribed for performance in this Agreement, or if no period is prescribed, such actions shall be performed promptly.

(d)After Tax Amounts. If, pursuant to a Final Determination, it is determined that the receipt or accrual of any payment made under this Agreement (other than payments of interest pursuant to Section 7.05(e) of this Agreement) is subject to any Tax, the party making such payment shall be liable for (a) the After Tax Amount with respect to such payment and (b) interest at the rate described in Section 7.05(e) of this Agreement on the amount of such Tax from the date such Tax accrues through the date of payment of such After Tax Amount. A party making a demand for a payment pursuant to this Agreement and for a payment of an After Tax Amount with respect to such payment shall separately specify and compute such After Tax Amount. However, a party may choose not to specify an After Tax Amount in a demand for payment pursuant to this Agreement without thereby being deemed to have waived its right subsequently to demand an After Tax Amount with respect to such payment. Mobileye’s liability for any and all payments of the Mobileye Separate Tax Liability for any Post-Deconsolidation Period shall be increased by the After Tax Amount with respect to such payment and decreased by the corresponding Tax Benefit, if any, attributable to such Mobileye Separate Tax Liability.

(e)Interest. Payments pursuant to this Agreement that are not made within the period prescribed in this Agreement (the “Payment Period”) shall bear interest for the period from and including the date immediately following the last date of the Payment Period through and including the date of payment at a per annum rate equal to the prime rate as published in The Wall Street Journal on the last day of such Payment Period. Such interest will be payable at the same time as the payment to which it relates and shall be calculated on the basis of a year of three hundred sixty-five (365) days and the actual number of days for which due.

Section 8.Tax Proceedings.

8.01.General. Except as otherwise provided in this Agreement, Intel shall have the exclusive right, in its sole discretion, to control, contest, and represent the interests of Intel, any Intel Affiliate, Mobileye, and/or any Mobileye Affiliate in any Audit and to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Audit; provided that, (i) Intel shall not settle any Audit to the extent relating to Taxes described in Section 3.01(b) or (c) without obtaining Mobileye’s consent (which consent shall not be unreasonably withheld, conditioned or delayed), and (ii) Mobileye shall have the right (at its sole expense) to participate in the defense of any Audit to the extent

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relating to Taxes described in Section 3.01(b) or (c). Intel’s rights pursuant to this Section 8.01 shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. Any costs incurred in handling, settling, or contesting an Audit to the extent relating to Taxes described in Section 3.01 shall be borne by Mobileye.

8.02.Notice. Within ten (10) Business Days after a party becomes aware of the existence of a Tax issue that may give rise to an indemnification obligation under this Agreement, such party shall give prompt notice to the other party of such issue (such notice shall contain factual information, to the extent known, describing any asserted Tax liability in reasonable detail), and shall promptly forward to the other party copies of all notices and material communications with any Taxing Authority relating to such issue. Notwithstanding any provision in Section 9.15 of this Agreement to the contrary, if a party to this Agreement fails to provide the other party notice as required by this Section 8.02, and the failure results in a detriment to the other party then any amount which the other party is otherwise required to pay pursuant to this Agreement shall be reduced by the amount of such detriment.

8.03.Control of Distribution Tax Proceedings. In the event of a Distribution, Intel shall have the exclusive right, in its sole discretion, to control, contest, and represent the interests of Intel, any Intel Affiliate, Mobileye, and/or any Mobileye Affiliate in any Audits relating to Distribution Taxes and to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Audit; provided, however, that (i) Mobileye shall be entitled to participate in any such Audit, at its own costs and expenses, to the extent Mobileye or any Mobileye Affiliate would reasonably be expected to bear any material Distribution Taxes, and (ii) Intel shall not settle any such Audit with respect to Distribution Taxes with a Taxing Authority that would reasonably be expected to result in a material Tax cost to Mobileye or any Mobileye Affiliate, without the prior consent of Mobileye (which consent shall not be unreasonably withheld, conditioned or delayed). Intel’s rights shall extend to any matter pertaining to the management and control of such Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item.

Section 9.Miscellaneous Provisions.

9.01.Effectiveness. This Agreement shall be treated as effective as of October 25, 2022.

9.02.Cooperation and Exchange of Information.

(a)Cooperation. Mobileye and Intel shall each cooperate fully (and each shall cause its respective affiliates to cooperate fully) with all reasonable requests from another party for information and materials not otherwise available to the requesting party in connection with the preparation and filing of Tax Returns, claims for refund, and Audits concerning issues or other matters covered by this Agreement or in connection with the

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determination of a liability for Taxes or a right to a refund of Taxes. Such cooperation shall include:

(i)the retention until the expiration of the applicable statute of limitations, and the provision upon request, of copies of all Tax Returns, books, records (including information regarding ownership and Tax basis of property), documentation and other information relating to the Tax Returns, including accompanying schedules, related work papers, and documents relating to rulings or other determinations by Taxing Authorities;

(ii)the execution of any document that may be necessary or reasonably helpful in connection with any Tax Proceeding, or the filing of a Tax Return or refund claim by a member of the Intel Group or the Mobileye Group, including certification, to the best of a party’s knowledge, of the accuracy and completeness of the information it has supplied; and

(iii)the use of the party’s reasonable best efforts to obtain any documenta­tion that may be necessary or reasonably helpful in connection with any of the foregoing. Each party shall make its employees and facilities available on a reasonable and mutually convenient basis in connection with the foregoing matters.

(b)Retention of Records. Any party that is in possession of documentation of Intel (or any Intel Affiliate) or Mobileye (or any Mobileye Affiliate) relating to the Mobileye Business, including books, records, Tax Returns and all supporting schedules and information relating thereto (the “Mobileye Business Records”) shall retain such Mobileye Business Records for a period of seven (7) years following the IPO Date. Thereafter, any party wishing to dispose of Mobileye Business Records in its possession (after the expiration of the applicable statute of limitations), shall provide written notice to the other party describing the documentation proposed to be destroyed or disposed of sixty (60) Business Days prior to taking such action. The other party may arrange to take delivery of any or all of the documentation described in the notice at its expense during the succeeding sixty (60) day period.

9.03.Dispute Resolution. In the event that Intel and Mobileye disagree as to the amount or calculation of any payment to be made under this Agreement, or the interpretation or application of any provision under this Agreement, the parties shall attempt in good faith to resolve such dispute. If such dispute is not resolved within sixty (60) Business Days following the commence­ment of the dispute, Intel and Mobileye shall jointly retain a mutually agreed nationally recognized law or accounting firm (the “Dispute Firm”), to resolve the dispute. The Dispute Firm shall act as an arbitrator to resolve all points of disagreement and its decision shall be final and binding upon all parties involved. Following the decision of the Dispute Firm, Intel and Mobileye shall each take or cause to be taken any action necessary to implement the decision of the Dispute Firm. The fees and expenses relating to the Dispute Firm shall be borne equally by Intel and Mobileye, except that if the Dispute Firm determines that the position advanced by either party is frivolous, has not been asserted in good faith or for which there is not substantial authority, one hundred percent (100%) of the fees and expenses of the Dispute Firm shall be borne by such party. Notwithstanding anything in this Agreement to the contrary, the dispute

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resolution provisions set forth in this Section 9.03 shall not be applicable to any disagreement between the parties relating to Distribution Taxes and any such dispute shall be settled in a court of law or as otherwise agreed to by the parties.

9.04.Notices. All notices and other communications hereunder shall be in writing and shall be deemed duly given (a) on the date of delivery if delivered personally, (b) if sent designated for overnight delivery by nationally recognized overnight air courier (such as DHL or Federal Express), upon receipt of proof of delivery on a Business Day before 5:00 p.m. in the time zone of the receiving party, otherwise upon the following Business Day after receipt of proof of delivery, or (c) at the time sent (if sent before 5:00 p.m., addressee’s local time and on the next Business Day if sent after 5:00 p.m., addressee’s local time), if sent by email of a .pdf, .tif, .gif, .jpg or similar attachment. All notices and other communications must also be sent by email. All notices and other communications hereunder shall be delivered to the addresses set forth below:

If to Intel, to:

Intel Corporation
2200 Mission College Boulevard
Santa Clara, California 95054
Attention: General Counsel

Email: MA_LegalNotice@intel.com

If to Mobileye, to:

Mobileye Global Inc.

c/o Mobileye B.V.
Har Hotzvim, 13 Hartom Street

P.O. Box 45157 Jerusalem 9777513, Israel
Attention: General Counsel

Email: legal@mobileye.com

Either party may, by written notice to the other parties, change the address or the party to which any notice, request, instruction or other documents is to be delivered.

9.05.Changes in Law.

(a)Any reference to a provision of the Code or a law of another jurisdiction shall include a reference to any applicable successor provision or law.

(b)If, due to any change in applicable law or regulations or their interpretation by any court of law or other governing body having jurisdiction subsequent to the date of this Agreement, performance of any provision of this Agreement or any transaction contemplated thereby shall become impracticable or impossible, the parties hereto shall use their commercially reasonable efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision.

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9.06.Confidentiality. Each party shall hold and cause its directors, officers, employees, advisors and consultants to hold in strict confidence, unless compelled to disclose by judicial or administrative process or, in the opinion of its counsel, by other requirements of law, all information (other than any such information relating solely to the business or affairs of such party) concerning the other parties hereto furnished it by such other party or its representatives pursuant to this Agreement (except to the extent that such information can be shown to have been (1) in the public domain through no fault of such party or (2) later lawfully acquired from other sources not under a duty of confidentiality by the party to which it was furnished), and each party shall not release or disclose such information to any other person, except its directors, officers, employees, auditors, attorneys, financial advisors, bankers and other consultants who shall be advised of and agree to be bound by the provisions of this Section 9.06. Each party shall be deemed to have satisfied its obligation to hold confidential information concerning or supplied by the other party if it exercises the same care as it takes to preserve confidentiality for its own similar information.

9.07.Successors. This Agreement shall be binding on and inure to the benefit and detriment of any successor, by merger, acquisition of assets or otherwise, to any of the parties hereto, to the same extent as if such successor had been an original party.

9.08.Affiliates. This Agreement is being entered into between Intel and Mobileye on behalf of themselves and any current and future Intel Affiliates and Mobileye Affiliates, respectively. Intel shall cause to be performed, and hereby guarantees the perfor­mance of, all actions, agreements and obligations set forth herein to be performed by any current and future Intel Affiliate, and Mobileye shall cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth herein to be performed by any current and future Mobileye Affiliate.

9.09.Authorization, Etc. Each of the parties hereto hereby represents and warrants that it has the power and authority to execute, deliver and perform this Agreement, that this Agreement has been duly authorized by all necessary corporate action on the part of such party, that this Agreement constitutes a legal, valid and binding obligation of each such party and that the execution, delivery and performance of this Agreement by such party does not contravene or conflict with any provision of law or of its charter or bylaws or any agreement, instrument or order binding on such party.

9.10.Entire Agreement. This Agreement contains the entire agreement among the parties hereto with respect to the subject matter hereof and supersedes any prior tax sharing agreements between Intel (or any Intel Affiliate) and Mobileye (or any Mobileye Affiliate) and such prior tax sharing agreements shall have no further force and effect. If, and to the extent, the provisions of this Agreement conflict with any agreement entered into in connection with a Distribution or another Deconsolidation Event, the provisions of this Agreement shall control.

9.11.Applicable Law: Jurisdiction. EACH OF THE PARTIES TO THIS AGREEMENT HEREBY IRREVOCABLY AND UNCONDITIONALLY (i) AGREES THAT THIS AGREEMENT SHALL BE CONSTRUED IN ACCORDANCE WITH AND ALL DISPUTES, CONTROVERSIES OR CLAIMS ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE BREACH, TERMINATION OR VALIDITY HEREOF SHALL BE

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GOVERNED BY THE LAWS OF THE STATE OF DELAWARE, EXCLUDING ANY CONFLICTS OF LAW RULES, (ii) TO BE SUBJECT TO, AND HEREBY CONSENTS AND SUBMITS TO, THE JURISDICTION OF THE COURTS OF THE STATE OF DELAWARE AND OF THE FEDERAL COURTS SITTING IN THE STATE OF DELAWARE, (iii) TO THE EXTENT SUCH PARTY IS NOT OTHERWISE SUBJECT TO SERVICE OF PROCESS IN THE STATE OF DELAWARE HEREBY APPOINTS THE CORPORATION TRUST COMPANY, AS SUCH PARTY’S AGENT IN THE STATE OF DELAWARE FOR ACCEPTANCE OF LEGAL PROCESS AND (iv) AGREES THAT SERVICE MADE ON ANY SUCH AGENT SET FORTH IN (iii) ABOVE SHALL HAVE THE SAME LEGAL FORCE AND EFFECT AS IF SERVED UPON SUCH PARTY PERSONALLY WITHIN THE STATE OF DELAWARE.

9.12.Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same Agreement.

9.13.Severability. If any term, provision, covenant, or restriction of this Agreement is held by a court of competent jurisdiction (or an arbitrator or arbitration panel) to be invalid, void, or unenforceable, the remainder of the terms, provisions, covenants, and restrictions set forth herein shall remain in full force and effect, and shall in no way be affected, impaired, or invalidated. In the event that any such term, provision, covenant or restriction is held to be invalid, void or unenforceable, the parties hereto shall use their best efforts to find and employ an alternate means to achieve the same or substantially the same result as that contemplated by such terms, provisions, covenant, or restriction.

9.14.No Third Party Beneficiaries. This Agreement is solely for the benefit of Intel, the Intel Affiliates, Mobileye and the Mobileye Affiliates. This Agreement should not be deemed to confer upon third parties any remedy, claim, liability, reimbursement, cause of action or other rights in excess of those existing without this Agreement.

9.15.Waivers, Etc. No failure or delay on the part of a party in exercising any power or right hereunder shall operate as a waiver thereof, nor shall any single or partial exercise of any such right or power, or any abandonment or discontinuance of steps to enforce such right or power, preclude any other or further exercise thereof or the exercise of any other right or power. No modification or waiver of any provision of this Agreement nor consent to any departure by the parties therefrom shall in any event be effective unless the same shall be in writing, and then such waiver or consent shall be effective only in the specific instance and for the purpose for which given.

9.16.Setoff. All payments to be made by any party under this Agreement may be netted against payments due to such party under this Agreement, but otherwise shall be made without setoff, counterclaim or withholding, all of which are hereby expressly waived.

9.17.Other Remedies. Mobileye recognizes that any failure by it or any Mobileye Affiliate to comply with its obligations under Section 5 of this Agreement would, in the event of a Distribution, result in Distribution Taxes that would cause irreparable harm to Intel, Intel Affiliates, and their stockholders. Accordingly, Intel shall be entitled to an injunction

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or injunctions to prevent breaches of this Agreement and to enforce specifically the terms and provisions of this Agreement, this being in addition to any other remedy to which Intel is entitled at law or in equity.

9.18.Amendment and Modification. This Agreement may be amended, modified or supplemented only by a written agreement signed by all of the parties hereto.

9.19.Waiver of Jury Trial. Each of the parties hereto irrevocably and unconditionally waives all right to trial by jury in any litigation, claim, action, suit, arbitration, inquiry, proceeding, investigation or counterclaim (whether based in contract, tort or otherwise) arising out of or relating to this Agreement or the actions of the parties hereto in the negotiation, administration, performance and enforcement thereof.

9.20.Interpretations. The headings contained in this Agreement are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. Whenever the words “include,” “includes” or “including” are used in this Agreement they shall be deemed to be followed by the words “without limitation.” The words “hereof,” “herein” and “herewith” and words of similar import shall, unless otherwise stated, be construed to refer to this Agreement as a whole and not to any particular provision of this Agreement, and “Section” references are to the sections of this Agreement unless otherwise specified. The meaning assigned to each term defined herein shall be equally applicable to both the singular and the plural forms of such term, and words denoting any gender shall include all genders. Where a word or phrase is defined herein, each of its other grammatical forms shall have a corresponding meaning. The parties have participated jointly in the negotiation and drafting of this Agreement. In the event an ambiguity or question of intent or interpretation arises, this Agreement shall be construed as if drafted jointly by the parties, and no presumption or burden of proof shall arise favoring or disfavoring any party by virtue of the authorship of any provisions of this Agreement.

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IN WITNESS WHEREOF, each of the parties hereto has caused this Agreement to be executed by a duly authorized officer as of the date first above written.

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[Tax Sharing Agreement]