RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
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