| Tekijä: | Sollund, S. Talmo, F. Höyland, N. A. |
| Otsikko: | New tax regime for shipping companies |
| Lehti: | European Taxation
1997 : DEC, VOL. 37:12, p. 438-446 |
| Asiasana: | NORWAY TRANSPORT COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | Rendering transportation and operating ships are highly international business activities. Exposure to international competition is faced by all businesses operating in the world market economies. It seems that the special taxation arrangement for shipping companies forms a complex taxation system operating in conjunction with the corporate tax system of Norway and the petroleum tax regime. It cannot be denied that the STA system offers a more favourable tax regime to the shipping industry than the general law. |
SCIMA