VATupdate

Typical VAT implications in Public-Private Partnership Projects

In recent years, the Public-Private Partnership-model (“Offentlig privat samarbeid”, OPS) has been frequently used for the construction of Norwegian hospitals, schools and roads. For enterprises seeking to participate in Norwegian PPP-tenders, the model raises distinctive issues under Norwegian tax, VAT and accounting law which bidders must have an awareness of.

Source: PwC

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