Ivan Tsvetkov, Senior Tax Consultant at Tax Compliance, took part in the X Infrastructure Congress "Russian PPP Week", which was held from September 26 to 29, 2023 in Moscow at the Lomonosov Innovation Cluster.

"Russian PPP Week" is the largest event in Russia dedicated to attracting investments in infrastructure development. The participants of the event discussed strategies of social and economic growth of Russia, outlined the main directions of infrastructural and technological development. 

On September 28, Ivan Tsvetkov spoke at the master class "Reimbursement of investment VAT in concession projects: to be or not to be". One of the sources of financing in PPP projects is VAT reimbursement within the framework of capital expenditures, which covers the costs of construction and installation works and payment of borrowed funds by the concessionaire. 

At the master class the participants answered the following questions: 

• What is the current practice? 
• What should be taken into account when structuring a project? 
• How to defend your position before the tax authorities?