Το φορολογικό καθεστώς του ναυτιλιακού τομέα στην Ελλάδα του σήμερα

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Subject
Ναυτιλία -- ΕλλάδαKeywords
Φορολογία ; Φόρος χωρητικότητας ; Σημαίες ευκαιρίας ; Flags of convenience ; Ship registration ; Tonnage taxAbstract
The purpose of this thesis is to examine government support for the shipping industry
and to analyse the tax regime in European Union member states, as well as in other
countries that offer flags of convenience. I examine the European Commission
guidelines that were set in order to strengthen the position of European shipping in
the world economy and then I describe the tax regime as it applies currently in
Greece, Malta, Cyprus, the United Kingdom, Panama and the Marshall Islands.