| Tittel: | Tonnage tax regimes and tax competition | | Ansvar: | Thor Leegaard | | Forfatter: | Leegaard, Thor  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Skatterett | | Utgitt: | Oslo : Universitetsforlaget, 2001 | | Omfang: | S. 203-236 | | Serie: | Skatterett ; 3/2001 | | Innhold: | Tonnage tax is a form of beneficial taxation of shipping which has been adopted in a number of jurisdictions. It is generally accepted that traditional maritime nations in Europe will be unable to keep a significant shipping industry without some form of beneficial tax treatment. The aim of this article is to discuss the impact of the state aid rules in the Treaty of Rome and in the EEA agreement on such regimes. Also, the effect of the EU initiative to end harmful tax practices, in particular the Code of Conduct for Business Taxation, will be discussed. The regimes have been accepted by the Commission and ESA, mainly because of the competition from jurisdictions outside the EU and the EEA. The regimes chosen as examples are the Norwegian and the UK ones. | | Del av verk: | Skatterett 3/2001 |
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