Income tax Essay Samples and Topic Ideas
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VESSEL REGISTRATION
income tax. Besides, there are safety requirements and qualification of crew members, certificates such as Special Qualification Certificate which is issued after assessing the crewmembers (Kavussanos & Tsekrekos 2011). Other factors that need to be examined are the operating costs, labour, international treatment, and ship mortagage. Flagging a vessel in a country where the owner resides attracts various benefits. Yang & Chung 2013 identified taxation incentive as one of the financial benefits. There is no double-taxation since the seaman pays tax only to the home country. Also, the owner of the vessel can get cheaper labour and oversee the operations of the ship. Additionally, the...