Maritime Tax Law

With 30 years of maritime-related tax experience the firm has the knowledge to address matters involving taxation of the shipping industry.  From an income tax standpoint, whether the issue involves non-United States shipping interests and knowledge of tonnage tax and exemption-based shipping tax regimes, the application of United States income tax treaties and reciprocal exemption under section 883 of the Internal Revenue Code or, for United States shipping interests, tonnage tax and treaty application, the Law Office of James R. Border, P.A. is well placed to meet your needs.

Jim is a contributing author to the only treatise on global maritime taxation and has influenced the development of tax law and treaties impacting all commercial shipping and yacht operations.  The areas where the firm actively practices include:

  • Treaty and domestic law exemptions for shipping operations
  • Freight and tonnage taxes
  • Excise and value added tax/goods and service tax/sales and use tax
  • Port development and structuring
  • Structural review for tax and administrative cost minimization
  • Yacht operations and chartering
  • Crew taxation
  • Shipping policy and governmental relations
  • Tax controversies
  • Transfer Pricing
  • Itinerary and charter tax cost analysis

Other issues facing both United States and non-United States shipping interests that the firm is well placed to address include passenger and freight taxes, the international departure tax, customs and immigration user fees, the harbor maintenance fee, and others.  Jim has represented shipping interests on tax regulatory and legislative matters before the United States Treasury, Congress, and Internal Revenue Service; the United Nations, Organization for Economic Cooperation and Development, European Commission, and national governments on all continents.  Regardless of the issue, the Law Office of James R. Border, P.A. should be your first contact.

Jim is also a member of a coalition of shipping counselors that possess that unique combination of in-house and advisory experience globally.  Where there is a need for local counsel, the resources are available.