Tax Ramifications of Public-Private Partnerships in Infrastructure Projects
Tax Planning Strategies to Maximize Profits in PPP Deals
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE seminar will analyze the critical tax planning strategies for structuring public-private partnerships (PPPs), including the federal tax treatment for brownfield versus greenfield projects and state and local tax planning issues.
- Federal income tax treatment: brownfield and greenfield projects
- Typical investment structures
- Rights granted by state/local governments
- Concessionaire/developer’s obligations under lease agreement
- Typical financing
- Principal federal income tax issues
- State and local tax planning issues
- Income tax—income apportionment issues, structuring and planning
- Sales and use taxes
- Property taxes and valuation
The panel will review these and other key questions:
- What are the differences between brownfield and greenfield infrastructure projects and how does this impact federal tax planning strategies?
- What are tax ramifications for non-U.S. investors in PPP projects?
- What unique state and local tax issues arise with PPP projects?
Linda E. Carlisle
She practices international and domestic tax law and concentrates in the areas of taxation of corporations and... | Read More
She practices international and domestic tax law and concentrates in the areas of taxation of corporations and corporate reorganizations. She was a member of the firm’s team representing the concessionaire in the recent $3.8 billion Indiana Toll Road Project. This project is a model for other states as they explore public-private partnerships to help fund much needed infrastructure projects.Close
R. David Wheat
Thompson & Knight
He focuses his practice on corporate tax, M&A tax, transactions involving partnerships and LLCs, and tax... | Read More
He focuses his practice on corporate tax, M&A tax, transactions involving partnerships and LLCs, and tax controversies. He provides clients with transactional planning and advice, document preparation, and preparation of tax opinions on federal and state tax implications of business transactions, including corporate mergers and acquisitions and the formation and operation of partnerships and LLCs.Close