BEPS 4 – Application to Public-Private Partnerships (“PPP”)

BEPS 4 – Application to Public-Private Partnerships

The Government's recent consultation has implications for Public-Private Partnerships ("PPP").

Also on KPMG.com

For PPP project companies and other infrastructure companies, the most important element of the BEPS project has been Action 4, which seeks to
limit the amount of interest payable a company can treat as deductible in computing its UK taxable profits.

This article looks at the proposed Public Benefit Exemption with an example using a PPP waste project company.  

Read the full article in M&A Matters 

For further information please contact:

Naz Klendjian

Partner

T: +44 20 7311 6509

E: naz.klendjian@kpmg.co.uk

M&A Tax Matters Archive

M&A Tax Matters focuses on topical issues impacting transactions. Read the latest edition

 
Read more

M&A Matters

This new format of M&A Matters incorporates the usual tax updates with a broader review of M&A insights.

 
Read more

Connect with us

 

Request for proposal

 

Submit

KPMG’s new-look website

KPMG’s new-look website