A Study on Taxation Planning for International Shipping Enterprises
碩士 === 國立臺灣海洋大學 === 航運管理學系 === 97 === Under the pressure of operating costs and the consideration of convenience, the international shipping enterprises often register their fleet under FOC. Except the symbolic registry fee, the FOC countries only levy Tonnage tax according to net tonnage of vessels...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93439565581567123821 |