Oxton Law
Experience Brings Results
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Welcome To Oxton Law

Specializing in international and domestic maritime transactions and related corporate and regulatory matters under U.S., Liberian, Marshall Islands and Vanuatu law.

"Market commentators are quick to praise Glen Oxton of Oxton Law, New York, as "a very capable guy," with one stating: "I would have no hesitation relying on him for advice regarding Liberian shipping matters." His wide-ranging experience includes vessel financing and large fleet transactions." Chambers and Partners, 2018.

"A very solid and experienced ship financing practitioner... highly sought-after." Chambers and Partners, 2012

"Glen Oxton's wide-reaching practice encompasses ship finance, purchase and sale and maritime joint ventures. He is particularly praised for his skillful writing: he produces "incredibly thoughtful legal analysis." Chambers and Partners, 2010

Martindale Hubbel Badge
July 2018

Glen T. Oxton is now admitted to the bar in the Republic of the Marshall Islands

August 2013

The US Gross Freight Tax in a Nutshell

The US gross freight tax is levied upon each non-US taxpayer that has income from the transportation of passengers or cargo by ship to or from the US.  The effective rate of the tax is 2% of the gross revenue.  The tax applies to the owner and all charterers.  Most shipping companies are exempt from the tax under Section 883 which is based on an equivalent reciprocal exemption by the shipping company’s tax jurisdiction.  In some cases, a treaty exemption is available, but eligibility under treaties is more restrictive.  Under both methods, the benefit of the exemption is available only if the ultimate shareholders of the shipping company sign ownership statements and the company files a US tax return.