Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 377

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 10
Chunk 377
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 Units and our Limited Partnership Agreement”;

6. Amended and Restated Limited Partnership Agreement of Brookfield Business LP, dated May 31, 2016, as thereafter amended, described under the heading Item 10. B, “ Memorandum and Articles of Association - Description of the Holding LP Limited Partnership Agreement”;

7. Voting Agreement, dated June 1, 2016, by and among Brookfield Corporation, Brookfield CanGP Limited, Brookfield BBP Canadian GP LP and CanHoldco, described under the heading Item 7. B, “ Related Party Transactions - Voting Agreements”;

8. Trade-Mark Sublicense Agreement by and among Brookfield Asset Management Holdings Ltd., Brookfield Business Partners L. P., and Brookfield Business LP., dated May 24, 2016, described under the heading Item 7. B, “ Related Party Transactions - Licensing Agreement”; and

9. Brookfield Commitment Agreement, dated February 4, 2022 and amended on May 5, 2022 and November 7, 2023, between Brookfield and our partnership, described under the heading Item 7. B, “ Related Party Transactions - Brookfield Commitment Agreement.”

Copies of the agreements noted above are available, free of charge, from the BBU General Partner and are available electronically on the website of the SEC at www. sec. gov and on our SEDAR+ profile at www. sedarplus. ca. Written requests for such documents should be directed to our Corporate Secretary at 73 Front Street, 5th Floor, Hamilton HM 12, Bermuda.

10. D EXCHANGE CONTROLS

There are currently no governmental laws, decrees, regulations or other legislation of Bermuda which restrict the import or export of capital or the remittance of dividends, interest or other payments to non-residents of Bermuda holding our units.

10. E TAXATION

The following summary discusses certain material U. S., Canadian and Bermudian tax considerations related to the holding and disposition of our units as of the date hereof. Prospective purchasers of our units are advised to consult their own tax advisers concerning the consequences under the tax laws of the country of which they are resident or in which they are otherwise subject to tax of making an investment in our units.

  Brookfield Business Partners      207  

Certain Material U. S. Federal Income Tax Considerations

The following is a summary of certain material U. S. federal income tax considerations to unitholders relating