碩士 / 國立臺灣海洋大學 / 航運管理學系 / 97 / Under the pressure of operating costs and the consideration of convenience, the international shipping enterprises often register their fleet under FOC. Except the symbolic registry fee, the FOC countries only levy Tonnage tax according to net tonnage of vessels instead of levying the Corporate Tax from shipping companies. Facing the competition of FOC, many countries are losing their national fleet. In order to maintain or increase the size of national fleet and their maritime competitiveness, many countries provide taxation incentives for attracting foreign-registered tonnage to flag-in. Under the circumstance of competition on international taxation systems, the shipping enterprises can not only choose the most favorable one so as to lessen their tax burdens, but also utilize many taxation incentives to reduce their operating costs. This study explores how a country’s authority adopts their tax policy, such as taxation incentives to increase ships register. It also analyzes the modes which international shipping enterprises can utilize to take benefit through international taxation planning.
| Identifer | oai:union.ndltd.org:TW/097NTOU5301036 |
| Date | January 2009 |
| Creators | Sung-Yang Lu, 呂頌揚 |
| Contributors | Chih-Ching Chang, 張志清 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 110 |
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