HOME-PORT DOCTRINE

home port doctrine

home port doctrine 〈美〉船籍港原则根据该原则，从事州际和国际贸易的船舶，仅在其船籍港纳税。

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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