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bokomslag: Access to the Norwegian tonnage tax system : thesis for the degree Philosophiae Doctor (PhD) at the University of Bergen
Tormod Torvanger

Access to the Norwegian tonnage tax system : thesis for the degree Philosophiae Doctor (PhD) at the University of Bergen

2020Engelsk450 sider
Foreløpig ikke tilgjengelig i Allvit+

There has been a rapid technological development of the shipping industry, and of the offshore shipping fleet in particular. This development has challenged the vessel-related criteria for approving tax incentive schemes for shipping activities under EU/EEA law. Moreover, this development has challenged the vessel-related qualification criteria of the respective tonnage tax frameworks of the member states. Access to the Norwegian tonnage tax system is a study that analyses what types of vessels and vessel activities may benefit under the Norwegian special tax framework in an international context. Hereunder, the study analyzes the outer boundaries of EU/EEA law with regard to what type of maritime activities a tonnage tax scheme may benefit. NOTE: Please note that purchases from outside Norway (Sweden and Danmark) have to be made from this website: Haugenbok.no. Buy the e-book from this website: Ark.no

ISBN9788205542129
UtgiverGyldendal
UtgaveopplysningBearbeidet utgave av forfatterens avhandling (Ph.D.) - Universitetet i Bergen 2019. 1. e-bokutgave tilsvarer 1. trykte utgave 2020
ISBN på tilsvarende papirutgave9788205542112
Originalt formatPDF
ForfattereTormod Torvanger
Tilgjengelig for opplesingNei
Tilgjengelig i Allvit+Nei

There has been a rapid technological development of the shipping industry, and of the offshore shipping fleet in particular. This development has challenged the vessel-related criteria for approving tax incentive schemes for shipping activities under EU/EEA law. Moreover, this development has challenged the vessel-related qualification criteria of the respective tonnage tax frameworks of the member states. Access to the Norwegian tonnage tax system is a study that analyses what types of vessels and vessel activities may benefit under the Norwegian special tax framework in an international context. Hereunder, the study analyzes the outer boundaries of EU/EEA law with regard to what type of maritime activities a tonnage tax scheme may benefit. NOTE: Please note that purchases from outside Norway (Sweden and Danmark) have to be made from this website: Haugenbok.no. Buy the e-book from this website: Ark.no

Om boka

ISBN9788205542129
UtgiverGyldendal
UtgaveopplysningBearbeidet utgave av forfatterens avhandling (Ph.D.) - Universitetet i Bergen 2019. 1. e-bokutgave tilsvarer 1. trykte utgave 2020
ISBN på tilsvarende papirutgave9788205542112
Originalt formatPDF
ForfattereTormod Torvanger
Tilgjengelig for opplesingNei
Tilgjengelig i Allvit+Nei

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