February 10, 2017

Players in the Shipping Business

Goods are constantly being shipped from place to place. With the advent of the internet and heightened e-commerce, shipping is at an all-time high. With the […]
February 3, 2017

Subpart F

Prior to 1975, U.S.-based owners of foreign-flagged vessels had no tax liability for income derived and in connection with shipping. This made it lucrative for U.S. […]
January 27, 2017

The Tonnage Tax

The 2004 Tonnage Act changed the U.S. tax treatment of the foreign operations of the Company’s U.S. Flag vessels by allowing a company operating a maritime […]
January 20, 2017

Classification Societies

An important aspect of the maritime industry is the prevalence of “classification societies.” These class societies are organizations that provide ship design, compliance, inspection, and other […]
January 14, 2017


During 2012, shipping accounted for 938 million tons of carbon dioxide emissions, according to a 2014 report by the International Maritime Organization (“IMO”). This accounts for […]
January 6, 2017

Cargo Disputes

Over 90% of global trade is shipped via the sea. Tank vessels carry crude oil and refined petroleum to fuel cars, power plants, and aircraft. Container […]
December 30, 2016

Maritime Attachment

Maritime law was developed to facilitate maritime commerce. Since ancient times, one issue has been the “peripatetic defendant,” who is always moving around and hard to […]
December 23, 2016

Maritime 9(h) Election

Litigating maritime controversies is in many ways similar to other federal court litigation. However, maritime law has some of its own distinct features. Admiralty and maritime […]
December 16, 2016

Maritime Law Court Jurisdiction

Whether a maritime case is tried in federal maritime court or in state court may make a difference. The substantive law that governs the maritime claims […]
December 9, 2016

Shipping in Maritime Law

Shipping is important to the world’s economy. Raw materials such as coal, iron ore, oil, and grain are shipped across the world’s navigable waters. Raw materials […]