Tax Forms

Taxation of Marine Shipping Income: A Critique of U.S. Tax Laws in the Energy Transport Industry

As a converted World War II Liberty freighter, the METHANE PIONEER, with her balsa wood supports and plywood insulation, made a courageous transatlantic voyage in 1959 from Lake Charles, Louisiana, to Canvey Island, United Kingdom, to deliver the world’s first shipment of liquefied natural gas (LNG). This successful crossing helped the maritime practice strengthen its […]

Floating Wind Turbine

Flagging the Floating Turbine Unit: Navigating Towards a Registerable, First-Ranking Security Interest in Floating Wind Turbines

This Article explores the possibility of applying existing traditional international and domestic admiralty law to provide an internationally recognized first-ranking security interest in Floating Turbine Units (“FTUs”). If FTUs could be documented and registered as vessels or ships under the maritime laws of a country (flag state), as a general rule, it also should be possible to […]