In what way is a second register different from a flag of convenience?

While manning, taxation and other formalities are often simplified (making the second register’s flag a more economical flag to fly than the parent country’s national flag), there must still be some form of genuine link between the owner and the flag State (e. g. through a company established in the flag State). A second register thus has some of the advantages of an FOC, but the national flag is flown (e. g. NIS ships fly the Norwegian flag).

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