It is the practice in other EU countries that sailors at sea for not less than 183 days are subject to a zero rate of tax or are not required to pay tax.
Citās ES valstīs jūrniekiem, kuri jūrā atrodas vismaz 183 dienas, piemēro nulles likmes nodokli, vai arī viņi ir atbrīvoti no šī nodokļa.