Malta - Agency fees
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Iran - Agency fees
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Estonia - Pilotage charges effective 1 January 2014 issued by Eesti Loots AS
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Income Tax Interpretation Bulletin No. IT-494 dated 31 January 1983
Turkey - Agency fees
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Taxation Ruling TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering
Marine Tariff effective 1 January 2017 by Virgin Islands Port Authority
Canada, British Columbia - Pacific Pilotage Authority
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Taxation Ruling TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering
Australia, Queensland - Conservancy dues
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