The Resource Data centres - investments in an emerging asset class

Data centres - investments in an emerging asset class

Label
Data centres - investments in an emerging asset class
Title
Data centres - investments in an emerging asset class
Creator
Subject
Language
eng
Summary
This article offers an outline of key UK tax considerations for private equity and institutional investors when undertaking direct investments in data centres located in the UK. It looks at headline rates and holding structure, revenue deductions and capital allowances, interest expenses, VAT and carbon reduction commitment energy efficiency scheme (CRCs)
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Dodsworth, J
  • Narasimhan, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • deductions
  • capital allowance
  • VAT
  • interest deduction
  • energy tax
Label
Data centres - investments in an emerging asset class
Instantiates
Publication
Label
Data centres - investments in an emerging asset class
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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