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thesis for the degree Philosophiae Doctor (PhD) at the University of Bergen
There has been a rapid technological development of the shipping industry, and of the offshore shipping fleet in particular.
This development has challenged the vessel-related criteria for approving tax incentive schemes for shipping activities under EU/EEA law. Moreover, this development has challenged the vessel-related qualification criteria of the respective tonnage tax frameworks of the member states.
Access to the Norwegian tonnage tax system is a study that analyses what types of vessels and vessel activities may benefit under the Norwegian special tax framework in an international context. Hereunder, the study analyzes the outer boundaries of EU/EEA law with regard to what type of maritime activities a tonnage tax scheme may benefit.
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