BEPS 4 – Application to Public-Private Partnerships | KPMG | UK

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").

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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

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