Singapore : BOT projects - tax issues

Journal
Leow, E.; Wong, J.H.M.; Wijetunga, D.
Asia-Pacific Tax Bulletin 2006 (Volume 12), No. 3
PriceUSD 45

"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.