The Resource How tax can help infrastructure investment
How tax can help infrastructure investment
Resource Information
The item How tax can help infrastructure investment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item How tax can help infrastructure investment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- New methods of financing infrastructure projects, including an emphasis on public-private partnerships (PPPs) as well as targeted tax reforms, are critical in ensuring future investment in Australian infrastructure. One of the private sector concerns with PPPs is the cost of bidding for projects. Complex taxation issues associated with PPPs, including the treatment of leases, deductibility of interest and depreciation of fixed assets, contribute to the cost burden. However, there are ways to resolve these issues within the current policy framework. This article examines a number of possible tax-related reform opportunities designed to promote investment in Australian infrastructure. These possibilities include a code for the taxation of government-funded PPP infrastructure projects, greater promotion of foreign investment in Australian infrastructure projects through tax reform, flow-through investment vehicles, investment in infrastructure assets by superannuation, reforming the thin capitalisation rules, and aligning the rules for unit trusts and companies in various areas
- Language
- eng
- Label
- How tax can help infrastructure investment
- Title
- How tax can help infrastructure investment
- Language
- eng
- Summary
- New methods of financing infrastructure projects, including an emphasis on public-private partnerships (PPPs) as well as targeted tax reforms, are critical in ensuring future investment in Australian infrastructure. One of the private sector concerns with PPPs is the cost of bidding for projects. Complex taxation issues associated with PPPs, including the treatment of leases, deductibility of interest and depreciation of fixed assets, contribute to the cost burden. However, there are ways to resolve these issues within the current policy framework. This article examines a number of possible tax-related reform opportunities designed to promote investment in Australian infrastructure. These possibilities include a code for the taxation of government-funded PPP infrastructure projects, greater promotion of foreign investment in Australian infrastructure projects through tax reform, flow-through investment vehicles, investment in infrastructure assets by superannuation, reforming the thin capitalisation rules, and aligning the rules for unit trusts and companies in various areas
- Citation source
- In: Taxation in Australia. - Sydney. - Vol. 49 (2014),
- http://library.link/vocab/creatorName
- Davidson, M
- Language note
- English
- http://library.link/vocab/subjectName
-
- public private partnership
- tax reform
- foreign investment
- pass-through entity
- superannuation
- thin capitalization
- trust
- Label
- How tax can help infrastructure investment
- Label
- How tax can help infrastructure investment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/How-tax-can-help-infrastructure/HTQ8aO2bz64/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/How-tax-can-help-infrastructure/HTQ8aO2bz64/">How tax can help infrastructure investment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
