The Resource How tax can help infrastructure investment

How tax can help infrastructure investment

Label
How tax can help infrastructure investment
Title
How tax can help infrastructure investment
Creator
Subject
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
Instantiates
Publication
Label
How tax can help infrastructure investment
Publication

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