Shipping

Environmental tax policy, Greenhouse gas strategy, Shipping

(Assistant Professor, School of Law and Government, Dublin City University) and (Associate Dean, Faculty of Law, and Research Director Centre for Advanced Studies in Environmental Law and Policy(CASELAP), University of Nairobi)/ /Leave a comment

Dr. Goran Dominioni[1] and Prof. Collins Odote[2] Over millennia, maritime transport has played a vital role in the flourishing of human civilization, allowing for long-distance commerce and cultural exchange. Up to the Industrial Revolution, ships were propelled primarily by humans and wind power, but since the 19th century, the industry shifted towards the use of…

Airlines, Developing Countries, OECD, Shipping, United Nations

, (Tax Policy Center of the University of Lausanne, Switzerland)/ /Leave a comment

What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income? The current version of the United Nations Model Double Taxation Convention between Developed and Developing Countries (“UN Model 2021”)[1] offers two alternatives under Article 8. Alternative A aligns with the OECD Model Tax Convention on Income and…