This discussion paper explores the issues associated
with compiling information on major surface transportation
projects in a publicly accessible online information
source or database to assist in establishing benchmarks
on projects delivered conventionally and through Public-Private
Partnerships (P3s). The Information Source could also
provide a resource for practitioners seeking to develop
or implement similar projects.
This discussion paper highlights some key tax-related
principles of public-private partnership (P3) structures
in the U.S. for both public and private sector participants,
and details tax considerations for both toll concessions
and availability payment concessions.