3Robert Waruiru. Public Private Partnership-Taxation[Z]. KPMG International Cooperative. Public Sector Seminar,2015,(6):31.
4Michael Curran. Tax Incentives for PPPs[R]. RMIT School of Accounting and RMIT APEC Research Centre,2013.
5Metro Manila. The Philippines BOT Law Republic. Act. 7718 and its Revised Implementing Rules & Regulations (IRR)[R]. PPP Center, 2012:65.
6Alexander C Hoover. Analysis of Multilateral Agreements, Public- Private Partnerships, and Tax Incentives Driving International Trade in Clean Technology[J]. Clean Technology and International Trade, 2009, 9(3).
7Robert Waruiru. Public Private Partnership - Taxation[Z]. KPMG International Cooperative, Public Sector Seminar,2015,(6).