COVID-19 and Seafarers: Tax Shoals Ahead

Reprinted courtesy of Tax Notes International.  106 Tax Notes Int’l 1279 (June 6, 2022), by James R. Border and Silvia Boiardi The disruptions COVID-19 caused for the seafaring workforce have been well documented, and general guidance has been provided by the OECD, the IMF, and the United Nations, as well as via the Neptune Declaration…

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Taxation of Seafarers on Vessels Detained by Covid-19

As the International Maritime Organization recognizes the Day of the Seafarer, it is notable that the tax protections offered crew under treaty and domestic law may not apply to those individuals engaged on vessels which are out of service due to the pandemic. Issues concerning whether a vessel that is out of service is engaged…

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