RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
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A. S. Bergantino: Tonnage tax: the Italia n proposal and the European experiences<br />
While the importance of national merchant fleets and of mar<strong>it</strong>ime activ<strong>it</strong>ies<br />
in trad<strong>it</strong>ionally mar<strong>it</strong>ime nations are in tragic dec1ine, developing<br />
countries are stepping up their production, having taken in Western technology,<br />
expertise, know-how and cap<strong>it</strong>aI and having developed new and<br />
more efficient markets of production factors.<br />
A direct consequence, partly due to the increasingly favourable environment<br />
in these countries, has been the recent outsorcing of mar<strong>it</strong>ime<br />
management functions to companies located beyond national borders. In<br />
a great number of cases enterprises have being broken down in separately<br />
managed activ<strong>it</strong>ies, often relocated abroad, encouraging a migration<br />
process of on shore shipping related activ<strong>it</strong>ies. lt can be expected that,<br />
given the strongly compet<strong>it</strong>ive setting in which mar<strong>it</strong>ime companies operate,<br />
in the absence of pro-active intervention policies on the part of trad<strong>it</strong>ional<br />
mar<strong>it</strong>ime countries, a cumulative process \\!ill occur.<br />
The reasons behind the increasingly 'Ioose ties' between the national<strong>it</strong>y<br />
of ownership, the register and the location of the management activ<strong>it</strong>ies,<br />
have become, thus, obvious.<br />
Source: Lloyd's Register (2000<br />
Graph 2: Compos<strong>it</strong>ion of the v..-orld fleet by register<br />
the actors involved". As far as the mar<strong>it</strong>ime industry of a specific country is concerned,<br />
the milieu consists in the neh"iork of specialized services and related activ<strong>it</strong>ies, knowhow<br />
learning processes by local workers, fiscal and economie environment, advanced<br />
communication systems (see Ojala, 1996 and Bergantino, 1998).<br />
<strong>RIVISTA</strong> <strong>DI</strong> <strong>DI</strong>RITTO TRIBCTARlO <strong>INTERNAZIONALE</strong> 3nOOl