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13.203: Tonnage tax

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 13: Special Types of Business 13.2: Shipping: Tonnage Tax 13.203.1: Calculation of tonnage tax profits 13.203.2: Election for tonnage tax 13.203.3: Relevant shipping profits: supplementary provisions 13.203.4: Tonnage tax trade: ring fence 13.203.5: Transactions between associated persons etc 13.203.6: Finance costs 13.203.7: Withdrawal of relief, deduction or set-off on company leaving tonnage tax 13.203.8: Disqualification from re-entry into tonnage tax ...

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