Thailand : BOT projects - tax issues

Journal
Urapeepatanapong, K.; Tantisattamo, A.
Thailand
Asia-Pacific Tax Bulletin 2006 (Volume 12), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

"Build own operate transfer" (BOT) projects raise many unique tax issues, with respect to the tax treatment of financing costs, amortization and disposal proceeds, as well as stamp duty, VAT/GST and other issues. This country paper explains the relevant concepts and illustrate how these principles can apply to a typical BOT project.