TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Company deemed ship operator for tonnage tax when operating owned or chartered vessels, except long bareboat charters over three years</h1> A company is treated as operating a ship (including inland vessels) for tonnage-tax purposes if it operates any ship whether owned or chartered, and this includes situations where part of the vessel is chartered in under arrangements such as slot, space or joint charters. However, a company is not regarded as the operator where it has chartered the vessel out on bareboat charter-cum-demise or bareboat charter terms for a period exceeding three years.
TaxTMI 
TaxTMI 
