Hybrid Annuity Model (HAM) of Hybrid Public-Private Partnership Projects : Contractual, Financing, Tax and Accounting Discussions

by Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal

Evolution of Hybrid PPPs -- Hybrid Annuity Model (HAM) – Timeline -- Contractual Structure & Risk Allocation Framework -- Success of HAM in the Indian Context -- Project Finance and Secondary Market Transactions -- Contract Review – Model Concession Agreement (MCA) -- Tax Review - Indirect Taxes – GST -- Tax Review - Direct Tax -- Accounting Review – Ind AS & revenue recognition -- Success of Hybrid PPPs -- Ireland – N1/M1 Dundalk Bypass -- Philippines – Clark International Airport -- UK – Thames Tideway Tunnel.

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Year of publication:	2023
Authors:	Mittal, Abhinav ; Agrawal, Puneet ; Agrawal, Shuchi
Publisher:	2023.: Singapore : Springer Nature Singapore 2023.: Singapore : Imprint: Springer
Subject:	HAM Model of PPP \| Public-Private Partnership \| Hybrid Annuity Model \| PPP Contracts \| Financing PPP \| Taxation in PPP \| Öffentlich-private Partnerschaft \| Public-private partnership \| Kaufkraftparität \| Purchasing power parity \| Theorie \| Theory \| Infrastrukturinvestition \| Infrastructure investment \| Öffentliche Dienstleistung \| Public services

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Extent:	1 Online-Ressource (XXIV, 278 p. 13 illus., 11 illus. in color.)
Series:	Management for Professionals
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-981-19-2019-6 ; 978-981-19-2018-9 ; 978-981-19-2020-2 ; 978-981-19-2021-9
Other identifiers:	10.1007/978-981-19-2019-6 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014248082