This module examines the various tax issues that might arise throughout the life of a JV for the delivery of a global mega infrastructure project and how that might differ according to the type of JV used.
The tax considerations on a joint venture will largely be driven by the way in which the venture is structured. There are differences depending on whether it is a corporate JV, a partnership JV, or a contractual JV.
Group Commercial Director, Costain Group PLC
Tax planning will be important at the initial stages of any JV and the choice of vehicle will largely determine the tax issues that may arise throughout the project
Given the complexities involved, it is important to obtain local tax advice
Borja is in the Madrid Corporate team, and has extensive local and international experience in M&A, private equity, as well as in general company law and governance matters on a variety of industries and sectors such as renewable energy, infrastructure, and Advanced Manufacturing ＆ Technology.
Partner, Head of Corporate Tax
Eloise is head of the Corporate Tax team, specialising in corporate tax, structured finance and investment funds for a wide range of corporate and financial institutions.
Qualified in Australia and the UK and with US and other international experience, Ewan's expertise covers national and cross border mergers and acquisitions and other corporate transactional matters including joint ventures and strategic partnerships as well as equity fundraisings and private equity, reorganisations and reconstructions and general commercial advisory work.