Impact of anti-tax avoidance rules on factors influencing the choice of registry for the self-owned vessels of the shipping lines
Author:
Affiliation:
1. Tax Management Team, Specialist of Yang Ming Marine Transport Corp, Hsinchu, Taiwan
2. Department of Transportation & Logistics Management, National YangMing ChiaoTung University, Hsinchu, Taiwan
Publisher
Informa UK Limited
Subject
Management, Monitoring, Policy and Law,Ocean Engineering,Transportation,Geography, Planning and Development
Link
https://www.tandfonline.com/doi/pdf/10.1080/03088839.2022.2089753
Reference33 articles.
1. The “Mirror Flags”: Ship registration in globalised ship breaking industry
2. Factors influencing the choice of flag: empirical evidence
3. Anti profit-shifting rules and foreign direct investment
4. Corrigendum “Application of fuzzy extended AHP methodology on shipping registry selection: The case of Turkish maritime industry” [Experts Systems with Applications 36 (1) (2009) 190–198]
5. The development of ship registration policy in China: Response to flags of convenience
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