The notes have many faces:
1_ The law has not explicit (illustrate) how the taxes to be calculated on the projects' dividends, & whether these dividends are connected to the private sector share only or all the dividends including the administration's share, or as a common legal doctrine not subject to the tax.
2_According to the law, the losses may be carrying forward for five years, so in this possible in the event where the duration of the partnership contract is ten years only? , is it possible to carrying forward the losses after the end of the contract duration or it shall be settled at the end of the five years ,and in this event is the tax will be implemented prospectively.
3_ the said law has not explicit whether the banking loans are considered as costs to be deducted from tax base or not.
4_ And whether the banking loans are to be deducted from the costs before specifying the tax base , so what to be offered on behalf of the law to the partners whom present their fund personally and they are of preference in this event.
5_ the said law has not illustrated how to handle the case of change of currency rate of exchange and its impact in connection to the fees of performance of the services.