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Double Tax Agreements: Operation of the International Shipping Article When Moving from Cabotage to an Open Coast Policy: Business Profits, Seafarers’ Wages, Insurance Premiums, Chartering, and Value Added Tax

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Document pages: 15 pages

Abstract: This paper discusses foreign shipowners who transport cargo between domestic ports, using ships that are engaged primarily in the international import export trade. It compares the taxation of such foreign shipowners with the taxation of coastal shipowners. Areas of comparison include business profits from freight charges, seafarers’ wages and insurance premiums. The paper is a submission in respect of the New Zealand Transport Law Reform Bill, introduced in 1993.

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