Briefing Paper

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 vessels, transporting goods and passengers across the world and calling at numerous different ports and countries.