Flat-Rate Tax on Ship Construction or Ship Reconstruction as a New Institution of Polish Tax Law

<p>At the beginning of 2017, a new form of taxation was introduced into the Polish tax system – flat-rate tax on ship construction or ship reconstruction. It should be one of the elements of support for the Polish shipbuilding industry. However, this solution has many disadvantages. First and foremost, difficulties arise from the interpretation of the provisions of the act introducing a new tax. In addition, the introduction of a flat-rate tax on ship construction or ship reconstruction resulted in the European Commission launching a verification procedure in terms of its compatibility with the internal market. These circumstances mean that potential taxpayers are suspicious of this form of taxation. It may turn out that this tax will share the tonnage tax fate, which was also introduced as a tax preference, and did not gain popularity among taxpayers at all and thus did not fulfil the function assigned to it. The purpose of the article is to describe the construction elements of the new form of taxation with an indication of the doubts arising in connection with its introduction. The article also attempts to evaluate the presented solutions.</p>

Ship Reconstruction, Documentation, and In Situ Recording

The objective of recording the excavated shipwreck is to provide a basis for reconstructing the ship from the archaeological findings. This article describes two projects, carried out between 1985 and 2009, that demonstrate shallow-water excavation methods and the treatment of shipwrecks, employed in Ma'agan Mikhael ship and the shipwrecks in Dor lagoon. The process of excavating, documenting, analyzing, and reconstructing the original form and construction of a shipwreck is different in each case, although the general principles are common. Proper archaeology—delicate excavation, recording, measuring, and photographing—becomes tricky and complicated and must be done fast, professionally, and efficiently. The shipwreck provides details about construction, trading route, place of wreck, and the cargo gives information on trading of the period.

A Digital Library Perspective: The Synthesis and Storage of Maritime Archaeological Data to Assist in Ship Reconstruction

This article gives information about the role of computational technology in assisting nautical archaeologists. Advances in computing, recording, and instrumentation technology have impacted both, the way the fieldwork is carried out, and how the gathered data is stored, processed, and presented. Ship reconstruction can be based on inferences from partially recovered archaeological evidence and other written sources. This article describes the approach of “textual excavation”. There are two means of representing and describing ships—textual and visual. Textual representations include treatises that offer information about ship design, construction techniques, and the evolution of shipbuilding. The components of a vessel can be depicted graphically in form of treatises, drawings, and photographs of timbers and ship fragments. Visual representations can augment the understanding of a vessel and its components. Digital collections facilitate dissemination of archaeological data.