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