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of <h1>Shipping Companies Can Preserve Tonnage Tax Benefits During Amalgamation with Compliant Restructuring Strategies</h1> A legal analysis of tax provisions for shipping companies undergoing amalgamation reveals continuity of tonnage tax benefits. The legislation ensures that qualifying shipping companies can maintain tax advantages during corporate restructuring, subject to specific conditions like timely option exercise and meeting eligibility criteria. The provisions aim to preserve tax incentives while preventing potential abuse, maintaining administrative simplicity and regulatory consistency in the shipping sector.
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