The Resource The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?

The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?

Label
The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?
Title
The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?
Creator
Subject
Language
eng
Summary
On 25 October 2013 the Department of Accounting, Auditing and Law of the Norwegian School of Economics of Bergen (Norway) organized a seminar on the application of tonnage tax regimes on so-called (offshore) service vessels in four countries: Denmark, Norway, the Netherlands, and the UK. The conclusion drawn by the majority of the attendants of the seminar was that although all four countries apply their domestic tonnage tax regime on certain types of service vessels there is a wide variety of conditions under which service vessels are included into these regimes. This variety seems partly caused by the European Commission that did not sail a clear and straightline course in approving (the extension of) tonnage tax regimes including service vessels. In the light of the revision of the Guidelines on State Aid to Maritime Transport the European Community Shipowners' Association (ECSA) raised the question as to whether the Guidelines would be extended and/or clarified with respect to service vessels. This article seeks to deliver an answer to that (research) question: 'Should the Guidelines be clarified in order to confirm to what extent the Guidelines apply to service vessels?'
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
http://library.link/vocab/creatorName
  • Linden, C. van der
  • Mooren, T
  • Stevens, A.J.A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tonnage tax
  • State aid
  • Nordic Convention
  • level playing field
Label
The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?
Instantiates
Publication
Label
The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?
Publication

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