11.05.2016 Ship charter trade tax privilege only if charterer mans ship ... The Supreme Tax Court has held that the 80% trade tax exemption for shipping in international waters only applies to income from ship charters if the claimant has equipped and manned the ship himself. Categories: Supreme Tax Court casesKeywords: ship charter, shipping operations
13.09.2012 No deduction for ship charter for customer entertaining The Supreme Tax Court has held that the costs of chartering a sailing ship for customer entertainment during a regatta are disallowable in full. Categories: Supreme Tax Court casesKeywords: entertainment, ship charter, yachting
