home port doctrine

home-port doctrine. Maritime law. The rule mandating that a vessel engaged in interstate and foreign commerce is taxable only at its home port, usu. where the vessel is registered. [Cases: Taxation 98. C.J.S. Taxation §§ 153–157, 160, 283.]

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词条贡献者

法律翻译文楷，毕业于新加坡知名法学院，专注翻译各类与合并许可有关的法律文件。