Taxes and levies
ICMS: Global Consistency in Presenting Construction Life Cycle Costs and Carbon Emissions, 3rd edition, November 2021, published by the ICMS (International Cost Management Standard) Coalition, defines taxes and levies as: ‘Mandatory costs taxed or levied in connection with any phase of the Project by national governments, states, municipalities or governmental organisations, whether paid by the Client, the Constructor or the Operator.’
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