Hybrid Annuity Model (HAM) of Hybrid Public-Private Partnership Projects Contractual, Financing, Tax and Accounting Discussions / by Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal.

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

This book analyses several aspects of Hybrid Annuity Model (HAM), a form of hybrid public-private partnership (PPP) for development of roads sector in India. The book covers contractual, financing, taxation and accounting aspects of the HAM based PPP projects in India and provides a complete multi-d...

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Bibliographic Details
Main Authors: Mittal, Abhinav (Author), Agrawal, Puneet (Author), Agrawal, Shuchi (Author)
Corporate Author: SpringerLink (Online service)
Format: Electronic eBook
Language:English
Published: Singapore : Springer Nature Singapore : Imprint: Springer, 2023.
Edition:1st ed. 2023.
Series:Management for Professionals,
Subjects:
Finance, Public.
Public administration.
Economic policy.
Microeconomics.
Accounting.
Online Access: Full text (Wentworth users only)
Table of Contents:
  • 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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