000			01559nab#a2200265#c#4500
003			IEF
005			20180619144743.0
008			170728s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBorrego, Luis M. P. _965571
245			_aChanging the paradigm of shipping activities' taxation in Portugal _c Luis M. P. Borrego
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aEMPRESAS DE TRANSPORTES _943535
650		4	_aTRANSPORTES MARITIMOS _948600
650		4	_aIMPUESTOS _947460
650		4	_aPORTUGAL _948081
520			_aThis 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.
650		4	_948454 _aSOCIEDADES
773	0		_tIntertax _gv. 45, n. 6-7, June / July 2017, p. 489-500
942			_cART
942			_z148352
999			_c121273 _d121273