27. None of the public officials or private participants consulted had direct experience with the handback provisions or processes for a PPP contract, even though some countries, such as Spain, have had concessions expire.
28. Business development costs of PPP proposals are substantial for both the public and private sectors.
29. Tax benefits appear to be gained more easily by PPP contractors abroad. This is likely due to accounting practices that focus more on the risk held relative to an asset than on the control and ownership held relative to an asset.
30. Selection criteria used for award of PPP contracts are generally similar across the countries visited.
31. Most countries visited still rely on existing technical specifications and standards in PPP arrangements, at least as a means to establish baseline technical requirements.
32. Fully electronic toll collection is common abroad, which improves throughput and efficiency.
33. Some countries use innovative performance measures for highway safety, which has reportedly improved crash and fatality rates.
34. Spain, in particular, is considering extending concession periods as an incentive or reward for PPP contractors that consistently meet or exceed required service levels.