This publication examines the impact of tax policies through the lifecycle of public-private partnership projects in China
Public-private partnership (PPPs) have recently become amongst the most active part of the new economy in China. As at 31 December 2016, there were 11,260 PPP projects in the Ministry of Finance’s project database with a total investment of RMB13.5 trillion. With the booming development of PPPs, their associated tax issues will become increasingly prominent.
Legislative work in relation to PPPs is currently underway. Prior to its release, KPMG would like to launch this publication which focuses on the impact of tax policies on PPPs projects.