Abstract
The availability payment allows a remuneration of "cold" project finance investments, only partially covered by tariff revenues. The amount of the payment, mainly fixed and so mildly risky, has a potential huge effect on the bankability assessment and is disputed among participants to the tender. The VAT tax rate applicable to the availability payments stands out as one of the most controversial and still disputed aspects.
| Titolo tradotto del contributo | [Autom. eng. transl.] Project Finance and the supplementary availability fee |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 1-7 |
| Numero di pagine | 7 |
| Rivista | BANCARIA |
| Stato di pubblicazione | Pubblicato - 2010 |
Keywords
- VAT
- availability payment
- bankability
- project financing
- società veicolo