Globalization of the B.O.T. System and Its Taxation Problems (A Discussion of the Build, Operate, Transfer System for Producing Large Scale Infrastructure Projects by Investors‪)‬

Build, operate, transfer (BOT) system and its variations are gaining global recognition as finance schemes to design, construct, operate and manage revenue-producing large scale infrastructure projects by private foreign and national investors at no or minor costs to governments. Currently, the new BOT sector lacks special legislative Act and regulatory provisions, as well as accounting and auditing standards and taxation rules. Introduction