Company: BIP-PB
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014380
Chunk: 144

Company: Brookfield Infrastructure Partners L.P.
Filing Date: 2025-03-24
Form: 20-F
Item: Item 3
Chunk 144
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 U. S. trade or business, or to realize gain from the sale or other disposition of a U. S. real property interest, Non-U. S. Holders (as defined in Item 10. E “ Taxation - Certain Material U. S. Federal Income Tax Considerations”) generally would be required to file U. S. federal income tax returns and pay U. S. federal income tax at the regular graduated rates, and distributions to Non-U. S. Holders could be subject to U. S. federal withholding tax at the highest applicable effective tax rates. If, contrary to expectation, our partnership were engaged in a U. S. trade or business, then gain or loss from the sale of our units by a Non-U. S. Holder would be treated as effectively connected with such trade or business to the extent that such Non-U. S. Holder would have had effectively connected gain or loss had our partnership sold all of its assets at their fair market value as of the date of such sale. In such case, any such effectively connected gain generally would be taxable at the regular graduated U. S. federal income tax rates, and the amount realized from such sale generally would be subject to a 10% U. S. federal withholding tax. See Item 10. E “ Taxation - Certain Material U. S. Federal Income Tax Considerations - Consequences to Non-U. S. Holders”.

Brookfield Infrastructure 45

To meet U. S. federal income tax and other objectives, our partnership and the Holding LP may invest through U. S. and non-U. S. Holding Entities that are treated as corporations for U. S. federal income tax purposes, and such Holding Entities may be subject to corporate income tax.

To meet U. S. federal income tax and other objectives, our partnership and the Holding LP may invest through U. S. and non-U. S. Holding Entities that are treated as corporations for U. S. federal income tax purposes, and such Holding Entities may be subject to corporate income tax. Consequently, items of income, gain, loss, deduction, or credit realized in the first instance by the operating entities will not flow, for U. S. federal income tax purposes, directly to the Holding LP, our partnership, or our unitholders, and any such income or gain may be subject to a corporate income tax, in the United States or other jurisdictions, at the level of the Holding Entity. Any such additional taxes may adversely affect our partnership’s