Briefing paper on the use of tax havens by Scottish Hub and PPP Project Companies

Researched by Dexter Whitfield, European Services Strategy Unit, and member of the SAPPP Taskforce.

Briefing paper published by Common Weal as part of the Scotland Against PPP Task Force for Financing Public Scotland:

Introduction and methodology
Impact of tax havens
Governance and disclosure
Corporate tax haven Index
Use of tax havens by Hub Companies
Use of tax haven in NPD project companies

Dalmore infrastructure and Ednaston Project Investments Limited
Dalmore Holdings Limited moves to Jersey
Scottish Public Sector Pension Fund Investments in PPPs