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RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

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Sezione l - Dottrina<br />

Vernon's 1966 pioneering work. the shipping industry can be defined as<br />

a sector whose technology is ripe; <strong>it</strong> has by now reached the final stage<br />

in the !ife cycle of the activ<strong>it</strong>y: that which sees technology of a standardized<br />

product being disseminated.<br />

The flagging aut phenomenon - i.e. going from one's own flag to a flag<br />

of convenience (9) - together w<strong>it</strong>h the process of traffic libera!isation; the<br />

great cost differential in production inputs; and the establishment of a 10cal<br />

shipping milieu (IO) - which these same open registries have particularIy<br />

boosted - have led, over the long term, particularIy in Asia, to the<br />

formation of a pool of extremely qualified marine staff (both officers and<br />

ratings) as well as of skilled office staff and cap<strong>it</strong>aI, ali contributing crucially<br />

to promoting the local industry. It is precisely this cross-border connotation<br />

that shipping has taken on over these years which has laid the<br />

foundations of the mar<strong>it</strong>ime sector becoming a global industry. Figure l<br />

shows the main elements which have contributed the most to develop the<br />

increasingly international character of the mar<strong>it</strong>ime transpor! industry.<br />

Relevant<br />

production cost<br />

differentials<br />

Traffie<br />

A vailabil<strong>it</strong>y or a wide<br />

network or services and<br />

or a pool or skilled<br />

labour in third countries<br />

1: the main characteristìcs of the mar<strong>it</strong>ime industry<br />

(9) The flag of the nation w<strong>it</strong>h an open register.<br />

High mobil<strong>it</strong>y<br />

or cap<strong>it</strong>ai<br />

Ease of<br />

delocalisation<br />

(10) The IoeaI milieu - as Maillat et al. wr<strong>it</strong>e (1991) - is a proeess of "realization,<br />

Iearning and continuous action involving the produetive apparatus, the culture and<br />

<strong>RIVISTA</strong> <strong>DI</strong> DlRmO <strong>TRIBUTARIO</strong> <strong>INTERNAZIONALE</strong> 312001

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