Description of Tax Matters. The statements in the (A) Registration Statement, Disclosure Package and the Prospectus under the caption “Material U.S. Federal Income Tax Considerations,” and (B) in the Form 20-F under the captions “Item 4. Information on the Partnership—E. Taxation of the Partnership—United States Taxation” with respect to legal matters or legal conclusions, in all material respects, is an accurate discussion of the material U.S. federal income tax considerations addressed therein (except for the representations and statements of fact of the Partnership included in such discussion, as to which such counsel need not opine or comment).
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Samples: Underwriting Agreement (Teekay Offshore Partners L.P.)
Description of Tax Matters. The statements in the (A) Registration Statement, Disclosure Package and the Prospectus Statement under the caption “Material U.S. Federal Income Tax ConsiderationsConsiderations — Tax-Exempt Organizations and Non-U.S. Investors,” and (B) in the Form 20-F under the captions caption “Item 4. Information on the Partnership—E. Partnership — D. Taxation of the Partnership—Partnership — United States Taxation” with respect insofar as they purport to legal matters constitute a summary of law or legal conclusions, fairly describe in all material respects, is an accurate discussion respects the portions of the material U.S. federal income tax considerations statutes and regulations addressed therein thereby (except for the representations and statements of fact of the Partnership included in such discussion, as to which such counsel need not opine or comment).
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Description of Tax Matters. The statements in the (A) Registration Statement, Disclosure Package and the Prospectus Statement under the caption “Material U.S. Federal Income Tax ConsiderationsConsequences — Tax-Exempt Organizations and Non-U.S. Investors,” and (B) in the Annual Report on Form 20-F under the captions caption “Item 4. Information on the Partnership—E. Partnership — D. Taxation of the Partnership—Partnership — United States Taxation” with respect insofar as they purport to legal matters constitute a summary of law or legal conclusions, fairly describe in all material respects, is an accurate discussion respects the portions of the material U.S. federal income tax considerations statutes and regulations addressed therein thereby (except for the representations and statements of fact of the Partnership included in such discussion, as to which such counsel need not opine or comment).
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Description of Tax Matters. The statements in the (A) Registration Statement, Disclosure Package and the Prospectus Statement under the caption “Material U.S. Federal Income Tax ConsiderationsConsequences — Tax-Exempt Organizations and Non-U.S. Investors,” and (B) in the Form 20-F F/A under the captions caption “Item 4. Information on the Partnership—E. Partnership – D. Taxation of the Partnership—Partnership – United States Taxation” with respect insofar as they purport to legal matters constitute a summary of law or legal conclusions, fairly describe in all material respects, is an accurate discussion respects the portions of the material U.S. federal income tax considerations statutes and regulations addressed therein thereby (except for the representations and statements of fact of the Partnership included in such discussion, as to which such counsel need not opine or comment).
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