This chapter contains sections titled:

    Introduction

    The Shipping Industry

    The Traditional Approach to Shipping Taxation

    Corporate Tax Systems

    Tax Positions

    The UK Shipping Industry

    The Tonnage Tax System

    The Impact of Shipping Taxation Policies

    The Shipping Business in a Wider Context

    Summary

    Notes

    References


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    Tramp shipping: The role of taxation in international resource allocation

    Mayr, Thomas P. / McGrath, Raymond H. | Taylor & Francis Verlag | 1997


    Taxation Weakened by taxation

    Gill, T. | British Library Online Contents | 1998


    SHIPPING - Shipping News

    Online Contents | 2001