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In accordance with the decision of the Parliament:
The ship-management company set up by the business entities, whose assets include one of the vessels registered in Finland in the shipping register, and the taxation of the ships' masters of such a company shall be subject to the Provisions.
The taxable income of the shipping company set up by the operating entities shall not be deducted at the time of acquisition of the ship and the cost of basic improvement shall not be deducted from the performance of the ship-management company, nor the supply of the vessel and any other vessel Consideration shall be given to the performance of the ship-owner company. The expenditure and revenue raised shall be treated in the case of ships'masters' taxes in proportion to their shipping interests.
Share in accordance with the ship's share of the cost of acquisition and basic improvement of the ship acquired by the ship-management company referred to in this Law, as well as part of the vessel's acquisition of the vessel's part of the ship's share of the vessel A reduction in the revenue of the undertaking in the form of a Community vessel, as provided for in Article 30 of the Law on the taxation of business income, and, mutatis mutandis, in accordance with the law laid down in the law, where the shipping part is: The assets of the ship's business.
The host, who shall not deduct the expenditure mentioned under paragraph 1, shall deduct the expenditure in the tax year in which the vessel or part of the ship has been surrendered.
Part of the ship's supply and any other consideration obtained from the ship's supply of the ship and the transfer price of the vessel, irrespective of the vessel or part of the ship's share, shall be the taxable income of the ship-master as a whole.
For the purpose of determining the taxable assets of the shipping company referred to in this Act, the vessel shall not be regarded as the taxable amount of the ship's ship's ship. The share of the ship under the ship's share of the ship's revenue is considered to be the taxable amount of the ship's ship.
This Act shall enter into force on 1 April 1983.
The law shall apply to the shipping companies set up by the entities engaged in the business activities which have been established and which are registered in the vessel register in 1983 or after the vessel's names.
Government proposal 276/82, Finance Committee. 116/82, Grand. Miet. 275/82
