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    Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 ( Alternative B)

    International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residen…

    Bob Michel

    Tatiana Falcão

    • Maritime Transport
    • Shipping and ports industries
    • Profit Tax
    • Taxation
    • Transportation
    58 pages

    Publication

    Taxing Profits from International Transport in Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

    International maritime shipping is an essential part of global trade and business. The international maritime shipping industry was valued at approximately $12 trillion in 2017. It operates an inherently globalized business with over 60,000 sea vess…

    Tatiana Falcão

    Bob Michel

    • Shipping and ports industries
    • Maritime Transport
    • Tax treaties
    • Taxation
    • Transportation
    2 pages

    Publication

    Maritime Cyber Security: Getting Africa Ready

    Africa’s future development objectives are anchored in well-functioning shipping and ports industries, whose cyber security is vulnerable to breaches and disruptions caused by deliberate and indiscriminate attacks. These industries are facing a numb…

    Denys Reva

    • Maritime cyber security
    • Maritime Transport
    • Shipping and ports industries
    • Trade
    • Maritime law
    • Transportation
    • Security, International
    16 pages

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