shipping
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The concept shipping represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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shipping
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- A commentary on the Article on Expedited Shipments in the WTO Trade Facilitation Agreement
- A competitive environment for European shipping
- A perfect experiment : 'deferral' and the U.S. shipping industry
- AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
- Access to the Norwegian tonnage tax system
- Amended proposal for a Council Regulation (EEC) establishing a Community ship register and providing for the flying of the Community flag by sea-going vessels. (92/C 19/11). COM(91) 483 final. (Submitted by the Commission pursuant to Article 149(3) of the EEC Treaty on 13 December 1991)
- Amendments to article 8, OECD Model convention : opportunities for foreign container and shipping investment funds?
- American Jobs Creation Act of 2004 : amendments to Subpart F
- An international shipping company in the Netherlands : the tax perspective
- An introduction to taxation of offshore companies in the Netherlands Antilles
- Article 8 of the OECD Model lags behind international business
- Australian international tax agreements
- Ayudas de Estado = State aid
- Bedrift, selskap og skatt : inntektsbeskatning av næringsdrivende, selskaper og selskapsdeltakere
- Bedrift, selskap og skatt : skattlegging av næringsdrivende, selskaper og eiere
- Bedrift, selskap og skatt : skattlegging av næringsdrivende, selskaper og eiere
- Belastingplan 2018 en BTW : geneesmiddelen, zeeschepen en landbouwers. En herziening op diensten?
- Belgian tax incentives for shipping companies
- Besteuerung der Einkünfte aus dem Betrieb von Handelsschiffen im internationalen Verkehr
- Besteuerung international tätiger Schifffahrts- und Luftfahrtunternehmen = Taxation of international shipping and aviation companies
- Besteuerung zyprischer Schilffahrtsunternehmen und ihrer Anteilseigner
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- CMA CGM Delmasa SA v Federal Inland Revenue Service Appeal : No TAT/LZ/CIT/028/2017
- COVID-19 and seafarers : tax shoals ahead
- Can the digital economy debate improve the taxation of international shipping profits?
- Carriage of goods by sea in the practice of the USSR Maritime Arbitration Commission
- Changes in U.S. taxation of income from ships and aircraft
- Changing the paradigm of shipping activities' taxation in Portugal
- China and changes to import tax regulations
- Comércio International e Tributação
- Conflicts of qualification and income derived from international shipping, inland waterways transport and aircraft business (art. 8 OECD MC)
- Conflicts of qualification in tax treaty law
- Convenios de doble imposición : el impacto BEPS análisis y evolución de la red española de tratados fiscales
- Cyprus : a guide to shipping
- Cyprus The way to shipping
- Cyprus international tax planning
- Cyprus updates with new international trust law
- Cyprus's shipping tax regime
- Cyprys a centre for international business
- Das luxemburgische Schiffsregister: Aspekte des internationalen Steuerrechts
- Das neue DBA-Zypern aus Sicht der Schiffahrt : ein Überblick
- Das neue Schifffahrts-DBA mit Hongkong
- Dat is verder geen probleem : vriendenbundel Jaap Zwemmer
- De 2017-wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?
- De fiscale behandeling van scheepvaartmaatschappijen in Denemarken, de Duitse Bondsrepubliek, Japan, Noorwegen, het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland en Zweden
- De scherpe kanten van de huidige en toekomstige tonnageregeling
- Deputy Director of Income Tax (International Taxation) v AP Møller-Maersk A/S and related appeals : ITA No 5825/Mum/2006
- Deputy Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd ; Assistant Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd : ITA Nos 1540/Mum/05 and 2392/Mum/06, CO Nos 278/Mum/05 and 274/Mum/06
- Die Einkommenbesteuerung von Gewinnen aus dem Betrieb von Handelsschiffen im internationalen Verkehr
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Die Vermeidung der doppelten Nichtbesteuerung bei Einkünften aus internationalem Verkehr
- Die internationale Besteuerung der Seeschilffahrt
- Director of Income Tax v Balaji Shipping UK Ltd : Income tax appeal No 3024 of 2009 ; Income tax appeal No 3215 of 2009
- Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels
- Doppelbesteuerungen am Beispiel internationaler Flussschifffahrt
- EC Directive on taxation of income from savings and the EU Code of conduct on business taxation : implications for selected UK overseas territories in the Carribean : final report British Virgin Islands
- EC guidelines on state aid to maritime transport and Belgian maritime tax measures
- EU shipping taxation : the tonnage tax regime in question
- Effect of selected income tax treaties and sections 872(b)(1) and 883(a)(1) on income taxation of shipping activities of United States and foreign persons
- El Impuesto sobre Sociedades en 2012 (y IV). Gravámenes especiales sobre rentas extranjeras. Medidas limitativas y de estímulo a la actividad económica. Conflictos en materia de ayudas de Estado
- Eligibility for treaty benefits under the Denmark-U.S. income tax treaty
- Enciclopedia del diritto. "Tassa (in generale)"
- Essays in international taxation : 1976
- Estonia introduces tonnage tax and seafarer scheme
- Expansion of the Danish tonnage tax scheme
- Extranational taxation : Canada and UNCLOS article 82
- Finance Act 2006 and the implications for Ireland from a corporate tax perspective
- Fiscal state aid : lights and shadows in the 2013 Commission decision on the Spanish tax lease system
- Fiscale staatssteun : recente ontwikkelingen (slot)
- Fiscalidad ambiental del transporte marítimo
- Focus on the Cayman Islands : an international offshore financial centre
- Foreign shipping income taxation after the Tax Reform Act of 1986
- Foreign tax and trade briefs : international withholding tax treaty guide
- Foreign tax havens
- Forfaitaire vaststelling winst uit zeescheepvaart
- France's new criteria for the commercial vessel VAT exemption
- Freight taxes
- Geänderte Steuervergünstigungen in den Niederlanden für die Seeschifffahrt
- Gibraltar : international financial centre
- Goods and services tax
- Greece : overview of selected tax law changes in the framework of the new tax bills
- Greece's tax measures under the microscope : too high a price for the avoidance of a disorderly default?
- Guide to ship registration
- Guide to tax rulings in Belgium
- Gulf Offshore NS Ltd v Canada : 2007 FCA 302
- HMRC v Lloyds Bank Leasing (No 1) Ltd : the troublesome increase in the scope of the "sole or main object" test
- HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?
- Het Nederlandse tonnageregime : kan het voortvarender of gaat het voor de wind?
- Highlights of the United Nations Handbook on Carbon Taxation
- How air and shipping income can be US-tax exempt
- Hukum laut bagi Indonesia
- IRS ruling taxes all income from "cruises to nowhere"
- Incentives for international shipping operations
- Income tax regimes in Norway applicable to special business sectors
- Independent enquiry into a tonnage tax
- India master tax guide (income tax & wealth tax) 2012/13
- Indian taxation of tramp ships
- Instruction du 22 octobre 1996 du SLF relative à la copropriété de navires. Encouragement fiscal en faveur de la souscription de parts de copropriété de navires de commerce. Déduction du revenu global des personnes physiques ou du bénéfice des entreprises soumises à l'IS des sommes versées pour la souscription de parts de copropriété de navires armés au commerce (Loi No. 96-607, 5 juillet 1996, Art. 1, CGI, Art. 238bis HN, Art. 163 unvicies et Art. 217 monies)
- International Chamber of Shipping : Double taxation of shipping profits
- International income taxation 2005-2006 : code and regulations : selected sections
- International income taxation : code and regulations : selected sections
- International taxation of manufacturing and distribution
- Investment guide in Greece
- Le pavillon maritime Luxembourgeois
- Loi du 9 novembre 1990 ayant pour objet la création d'un registre public maritime luxembourgeois
- Modifications to Section 883 regulations - conformity and some tweaks
- Nationale und internationale Besteuerung der Seeschiffahrt
- Necesidades logísticas en ventas a distancia y adquisiciones intracomunitarias = Logistics needs in distance sales and intra-community acquisitions
- Neuerungen in der Besteuerung von Seeschiffahrtgewinnen in den Niederlanden
- New U.S. tax rules for foreign transportation companies
- New rules encourage foreign participation in Norwegian shipping ventures
- New tax regime for shipping companies
- Norsk internasjonal skatterett
- Nytt skattesystem for rederiselskaper
- Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
- Overview of the Netherlands-U.A.E. tax treaty
- Personenassociaties
- Plane sailing
- Profili impositivi delle imprese di trasporto marittimo e aereo
- Provisioning of sea-going vessels under Netherlands VAT law
- Registration of Russian ships under the Cypriot flag
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Revenue Ruling 89-42 : international operation of ships and aircraft: income exempt from tax
- Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
- Rulings address subpart F and direct tax shipping issues
- Régimen tributario de las empresas de transporte náutico y aéreo y de sus trabajadores : aspectos internos e internacionales : la utilización de las infraestructuras portuarias y aeroportuarias
- Schwerpunkte bei der Besteuerung der internationalen Seeschiffahrt
- Section 883 final regulations : generally positive
- Section 883 proposed regulations : a vast improvement but more work is still needed
- Seminar I : Ein steuerlicher "race to the bottom" bei örtlich ungebundenen Aktivitäten?
- Shipping and tonnage tax
- Shipping exemptions, realty, and treaties
- Shipping industry almanac
- Shipping tax regime in Cyprus
- Singapore's 2007 Budget - to build capabilities for the future
- Singapore's 2011 Budget : focusing on strengthening the economy and society for the future
- Sistema de administración de los derechos por el uso o goce de la zona federal maritimo terrestre y los terrenos ganados al mar (ZOFEMAT)
- Smoother sailing ahead : IRS releases new proposed regulations under section 883
- Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
- Stand der Doppelbesteuerungsabkommen und der Doppelbesteuerungsverhandlungen am 1.1.2005 : BMF-Schreiben v. 5.1.2005 - IV B 6 - S 1300 - 308/04
- State aid and tax lease regimes in the shipbuilding industry : lessons learned from a Spanish case
- Survey of Greek taxation 1973 - Part I
- Tax ahoy!
- Tax implications for restructuring distressed German ship funds
- Tax incentives and exemptions in Cyprus
- Tax incentives for shipping enterprise
- Tax planning in Malta
- Tax treatment of income from international shipping
- Tax treaty case law news
- Taxation and transportation : an overview
- Taxation in the ASEAN Countries : a comprehensive guide and analysis
- Taxation of United Kingdom shipowners
- Taxation of human capital and employment aboard ships : identification of the "economic employer" in international maritime practice
- Taxation of income earned in international waters and airspace : taxation of income earned
- Taxation of shipping and air transport in domestic law, EU law and tax treaties
- Taxation of shipping income under tax treaties : development of case law in India
- Taxation of shipping profits - a sea of complexity
- Taxation of the shipping industry
- Taxing carbon emissions from international shipping
- Taxing carbon emissions on the high seas
- The Caribbean handbook
- The Merchant Shipping Act, 1973 - tax concessions
- The UN Model Convention and its relevance for the global tax treaty network
- The United Nations' recent work in international taxation
- The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens
- The continuing vitality of source-based taxation in the electronic age
- The demurrage-detention distinction in Nigerian shipping taxation
- The double taxation agreement between Cyprus and the United Arab Emirates
- The eighty years' war, the Spanish tax lease system and other Netherlands/Spanish sea and field battles
- The elimination of double taxation : 2nd report by the Fiscal Committee of the O.E.E.C
- The future of shipping transfer pricing
- The history of Article 8 of the OECD model treaty on taxation of shipping and air transport
- The law and practice of international tax treaties in China
- The new Ship Registration Tax Act
- The new U.N. Tax Committee's agenda : a look ahead
- The taxation of mobile activities
- The taxation of profits without a permanent establishment
- The taxation of shipping income in Singapore
- Tonnage tax : an overview : Part I
- Tonnage tax : an overview : part II
- Tonnage tax : five years on
- Tonnage tax regimes and tax competition
- Tonnage tax: a new regime for UK shipping : consultation pack
- Traditional equipment leasing
- Transport and the PBR : destination unknown
- Triangular Cases - das vernachlässigte Problem des DBA-Rechts = Triangular cases - the neglected problem in tax treaty law
- U.S. final regulations on taxation of income from international operations of ships and aircraft
- U.S. income taxation of foreign transportation companies after the tax Reform Act of 1986
- U.S. tax planning for the international transportation of goods by containers
- UASC/CSL Ltd v DCIT : ITA No 5426/Mum/03
- UN MTC Article 8 : was the source rule surrender on Article 8 a blunder? The case study of Pakistan
- Umfang der Steuerermässigung nach Sec. 34 Abs. 1 EStG bei Veräusserung eines Handelsschiffes im internationalen Verkehr. Urteil vom 21. Februar 1991 - IV R 93/89
- Update on tax policy in China : shipping/FIEs and domestic enterprises
- Update on the United Nations Tax Committee developments
- V + L = PE? Vessel + Location = Permanent Establishment? In hoeverre kan een schip een vaste inrichting vormen?
- VAT Committee - Guidelines 2014-2015
- West Asia Maritime Ltd and another v Income Tax Officer : [2008] 111 ITD 155 (Chennai)
- Wet van 21 december 1995 tot wijziging van de Wet op de inkomstenbelasting 1964, de Wet op de vennootschapsbelasting 1969 en de Wet belasting- en premiefaciliteit voor de zeevaart 1995 (wijziging van enige belastingwetten in het belang van de zeescheepvaart)
- Wetboek van de inkomstenbelastingen 1992
- Wetten van 17 November en 21 december 1988 tot wijziging van de Wet op de inkomstenbelasting 1964 (afschaffing van investeringsbijdragen voor enige categorieën van bedrijfsmiddelen) (afschaffing van investeringsbijdragen voor zeeschepen)
- What royalty means in shipping
- When is the leasing of aircraft or ships a "trade or business"?
- When shipping income isn't shipping income : Malaysia's tax treatment of charter fees and other bones of contention
- Wijziging van de Wet op de inkomstenbelasting 1964 (afschaffing van investeringsbijdragen voor zeeschepen
- Yachts, VAT and the single market
- Zweifelsfragen zur Besteuerung von Seeschiffen im internationalen Verkehr ("Tonnagesteuer")
- e-CFR : Electronic Code of Federal Regulations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/fzWMjt3AKM8/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/fzWMjt3AKM8/">shipping</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
