Changing the paradigm of shipping activities' taxation in Portugal Luis M. P. Borrego
By: Borrego, Luis M. P
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Material type: 
ArticlePublisher: 2017Subject(s): EMPRESAS DE TRANSPORTES | TRANSPORTES MARITIMOS | IMPUESTOS | PORTUGAL | SOCIEDADES
In:
Intertax v. 45, n. 6-7, June / July 2017, p. 489-500Summary: This article intends to describe the latest developments regardingthe options on the taxation of shipping companies in Portugal. The recent policy developments aim at a reformulation of the taxation system, in particular withthe possible adoption of a tonnage tax regime, like most of itsEuropean counterparts.Thus, this article includes an overview of the current taxation options for shipping companies and seafarers in the EU, their framework forState aidand a general description of the tax policy options that may be adopted in Portugal; it also considers whether, in the Portuguese case, a simple change in the taxation model will be sufficiently attractive to encourage the return of ships to the conventional registry.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/6/7-6 (Browse shelf) | Available | OP 2141/2017/6/7-6 |
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article intends to describe the latest developments regardingthe options on the taxation of shipping companies in Portugal. The recent policy developments aim at a reformulation of the taxation system, in particular withthe possible adoption of a tonnage tax regime, like most of itsEuropean counterparts.Thus, this article includes an overview of the current taxation options for shipping companies and seafarers in the EU, their framework forState aidand a general description of the tax policy options that may be adopted in Portugal; it also considers whether, in the Portuguese case, a simple change in the taxation model will be sufficiently attractive to encourage the return of ships to the conventional registry.
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