n this day an era where crisis term are dropping like a flies we turn to examine the condition of one of the most crucial industries a country could have, the maritime industry. As will be made clear in this paper is that people have come to realize and accept the importance and allure of having such a maritime industry. Even though we are living in a globalized world, this paper will concentrate for a great majority on the current maritime Dutch situation. With this mind set, theories behind policies and flags choice will pass the revue. In this paper it will become obvious that nations tend to be a bit obsessed in policy making however there are some who question if this is the right way to go. Ultimately through this information we will come to the crucial part of this paper were the current aim of this paper will be answered. By means of real case testing we will try to see how, the Netherlands, one of the pioneers that initiated the fiscal shipping policies is doing nowadays and to what extend it is holding its ground when it is compared to other countries.