翻訳と辞書
Words near each other
・ Home Park
・ Home Park (disambiguation)
・ Home Park, Atlanta
・ Home Park, Windsor
・ Home Party
・ Home Place
・ Home Place, Indiana
・ Home Place, Kelling
・ Home Plate (album)
・ Home plate (disambiguation)
・ Home Plate (Mars)
・ Home Plate Entertainment
・ Home Plate Farm
・ Home Political Representation
・ Home port
Home Port Doctrine
・ Home Power
・ Home prime
・ Home Properties
・ Home Quarters Warehouse
・ Home range
・ Home recording
・ Home Recording Rights Coalition
・ Home Recording Sampler
・ Home Reef
・ Home repair
・ Home Repair (novel)
・ Home Reserve
・ Home Retail Group
・ Home Ride


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Home Port Doctrine : ウィキペディア英語版
Home Port Doctrine

The Home Port Doctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution. It establishes that no state or local government can impose a property tax on commerce having its home port in another country as no taxable situs exists. Thus, ships with foreign registration are tax exempt except for port fees. As a result of this doctrine, the United States has no merchant ships with U.S registration.



抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Home Port Doctrine」の詳細全文を読む



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