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The Application of European Tonnage Tax Regimes on (Offshore) Service Vessels: Towards a (New) Level Playing Field?

The Application of European Tonnage Tax Regimes on (Offshore) Service Vessels: Towards a (New)... ec Article TAX REVIEW 2016­1 1 INTRODUCTION Chantal van der Linden, Taco Mooren & Ton Stevens* On 25 October 2013 the Department of Accounting, Auditing and Law of the Norwegian School of Economics of Bergen () organized a seminar (hereafter: `The Bergen Seminar') on the application of tonnage tax regimes on so-called (offshore) service vessels in four countries: Denmark,1 ,2 the Netherlands3 and the United Kingdom4 (hereafter: `UK' or `United Kingdom'). The conclusion drawn by the majority of the attendants of the seminar was that although all four countries apply their domestic tonnage tax regime on certain types of service vessels there is a wide variety of conditions under which service vessels are included into these regimes. This variety seems partly caused by the European Commission (hereafter: `the Commission') that did not sail a clear and straightline course in approving (the extension of) tonnage tax regimes including service vessels. In the light of the revision of the Guidelines on State Aid to Maritime Transport (hereafter: `the State Aid Guidelines' or `the Guidelines') the European Community Ship owners' Association (hereafter: `ECSA') raised the question as to whether the Guidelines would be extended and/or clarified with respect to service vessels.5 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The Application of European Tonnage Tax Regimes on (Offshore) Service Vessels: Towards a (New) Level Playing Field?

EC Tax Review , Volume 25 (1) – Feb 1, 2016

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Kluwer Law International
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Copyright © Kluwer Law International
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0928-2750
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Abstract

ec Article TAX REVIEW 2016­1 1 INTRODUCTION Chantal van der Linden, Taco Mooren & Ton Stevens* On 25 October 2013 the Department of Accounting, Auditing and Law of the Norwegian School of Economics of Bergen () organized a seminar (hereafter: `The Bergen Seminar') on the application of tonnage tax regimes on so-called (offshore) service vessels in four countries: Denmark,1 ,2 the Netherlands3 and the United Kingdom4 (hereafter: `UK' or `United Kingdom'). The conclusion drawn by the majority of the attendants of the seminar was that although all four countries apply their domestic tonnage tax regime on certain types of service vessels there is a wide variety of conditions under which service vessels are included into these regimes. This variety seems partly caused by the European Commission (hereafter: `the Commission') that did not sail a clear and straightline course in approving (the extension of) tonnage tax regimes including service vessels. In the light of the revision of the Guidelines on State Aid to Maritime Transport (hereafter: `the State Aid Guidelines' or `the Guidelines') the European Community Ship owners' Association (hereafter: `ECSA') raised the question as to whether the Guidelines would be extended and/or clarified with respect to service vessels.5

Journal

EC Tax ReviewKluwer Law International

Published: Feb 1, 2016

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