just b yacht price

Take a sneak peek at the biggest and most expensive boats at 2024's Palm Beach yacht show

• The Palm Beach International Boat Show kicks off later this week.
• Eight megayachts are expected to be on display for would-be buyers and charter customers.
• These are the show's biggest yachts — and how many millions of dollars they are going for.

The Palm Beach International Boat Show — the yacht world's flashiest event stateside — is returning this year with over 800 boats for both deep-pocked potential owners and window shoppers to peruse.

While it's impossible to know what exactly will be on display until the show begins on Thursday, it's expected that eight megayachts — generally defined as ships over 60 meters long — will be docked at the show and at nearby marinas like the Rybovich Marina in the ritzy Florida town.

Some of these are for sale at eye-popping prices, but others are available to if in case you fancy living like a billionaire for a week or two this summer (and if you have six figures to spare on a vacation).

These are the eight biggest yachts that will be at the Palm Beach International Boat Show and nearby marinas, in size order.

Nero: 90.1 meters

Price: From $497,000 a week (charter) Standout features: Pizza ovens, beauty salon, massage room, resistance pool

Reportedly owned by Irish billionaire Denis O'Brien, Nero is modeled after J.P. Morgan's 1930s ship , and was built in 2007 and updated in 2021.

She now boasts a gym on her sundeck with multiple cardio machines and a beauty salon, and has an on-board beautician for manicure, pedicure, hair, and massage needs. There's also an upgraded movie theater, two new pizza ovens, and both a pool and a jacuzzi.

For those who want to go overboard, she has more than a dozen toys, including a waterslide, Jet Ski, and flyboard.

Victorious: 85 meters

Price: From $876,600 a week in the summer and $950,000 a week in the winter Standout features: Hammam (Turkish bath), wine cellar, wood-burning fireplace, children's playroom

Victorious brings a party vibe to the yacht show. With a beach club on board, a wine cellar, a cigar clubroom , multiple bars, and a lounge with a piano, the vessel is made for entertaining. Plus, there's a playroom and movie theater to entertain the kids.

For tamer charter clients, Victorious has a suite of wellness features such as a gym, massage room, beauty salon and hammam, or Turkish bath — perhaps a custom request of her owner, Turkish businessman Vural Ak.

She also boasts a treasure trove of water toys, including Jet Skis, jetsurfs, inflatable kayaks, and scuba equipment.

Casino Royale: 72 meters

Price: TBD Special Features: Infinity pool, helipad, private jacuzzi

Purchased and refitted by car dealer magnate John Staluppi last year, Casino Royale is the latest of his James Bond-inspired yachts (he's also owned an Octopussy and a Skyfall, among others).

Casino Royale has a helipad that turns into a dancefloor, an infinity pool, and a wellness center with a gym and sauna. The owner's cabin has its own deck, which features a private bar and jacuzzi.

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However, the boat's price isn't listed, and while she's not necessarily officially for sale, that might change depending on who's prepared to buy, Mr. Bond.

Talisman C: 70.6 meters

Price: $60 million (or from $567,000 a week to charter) Special features: Massage and beauty room, private library

Likely the largest yacht for sale (not just charter) at the show, the Talisman C is a 2011 six-bedroom boat. The owner's cabin comes with an en suite bathroom, dressing room, private library, and crystal chandeliers.

Amenities include a gym, a beauty room, oversized jacuzzi, and a fully equipped bar. Her crew of 19 includes a trained masseuse, and the toy room comes equipped with a wakeboard, eFoil , and WaveRunners.

Joy: 70 meters

Price: From $650,000 a week Special features: Disco club, basketball court, onboard fitness instructor

Superyacht Joy testifies to the fact that owners want as many on-board experiences as they can get.

There's an expansive suite of fitness features, including a basketball court (don't shoot that hoop too hard!), a personal trainer on staff, boxing equipment, and a handful of machines. For post-workout winddowns, there's a spa with a steam room and onboard masseuse. And for entertainment, there's both an outdoor and indoor cinema, and a disco club.

Triumph: 65.4 meters

Price: From $707,600 a week in the summer and $650,000 a week in the winter Special features: Sauna, helipad, banana boat

This 2021 superyacht is named after Triumph motorcycles — a reported favorite of her rumored owner, British businessman Chris Dawson — and even has one on display as an art piece in the upper deck's lounge. The primary suite is 1,400 square feet and has its own study , and there's a sauna, an indoor-outdoor gym, a helipad, and a massage room spread among her six decks.

She boasts an "armada of water toys," including two kinds of Jet Skis, electric water bikes, and a banana boat.

Seanna: 64.5 meters

Price: $54,000,000 (or from $462,000 a week to charter) Special features: marble foyer, movie room, sundeck pool

The recently refurbished Seanna is available for sale and charter.

Her indoor-outdoor gym is on sea level so that passengers can take a dip after a session with the onboard personal trainer. There's also a sundeck pool, a helipad, a two-room massage facility, and, for the more cerebral guests, a library with an electric fireplace.

There are a number of toys on board, including a popular water trampoline and two WaveRunners.

Come Together: 60 meters

Price: $65,000,000 Special Features: DJ and videographer on board, ice bath, sauna

Next-to-new yacht Come Together is looking for a new owner after doing charters during the 2023 season.

The Beatles' influence is evident beyond the yacht's name, with guitars dotting the sky lounge and a crewmember who doubles as a DJ. There's also an outdoor cinema and bar for entertainment and an ice bath and sauna for the day after the party. The owner's suite has a private study and lounge, and each guest cabin has its own ensuite.

The sale includes a number of toys, like Jet Skis, kayaks, and Seabobs.

Watch: Inside the world's biggest cruise ship that just set sail

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JUST B , IMO 8933978

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Yacht, IMO 8933978

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The current position of JUST B is at West Australia reported 210 days ago by AIS. The vessel is sailing at a speed of 8.3 knots. The vessel JUST B (IMO 8933978, MMSI 538071405) is a Yacht built in 1973 (51 years old) and currently sailing under the flag of Marshall Islands .

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JUST B current position and history of port calls are received by AIS. Technical specifications, tonnages and management details are derived from VesselFinder database. The data is for informational purposes only and VesselFinder is not responsible for the accuracy and reliability of JUST B data.

Just B superyachts sets sail for sustainability with food waste digester

GLOBAL — JUST B is an active 59 meter long luxury expedition superyacht. She was built to her owner’s unique requirements in 1974 and refitted in 1999 with a steel hull and an aluminum superstructure, with teak wood decks. Her top speed is 13.5 knots and she boasts a maximum range of 6000.0 nm when navigating at cruising speed.

Image from damenyachting.com

Just B was designed to comfortably accommodate up to fourteen guests in seven suites with fourteen full time crew members. Just B is on the ocean only for a few weeks per year and docked in various harbors the rest of the time. On deck is a full kitchen and a spacious living area. 

In early 2021, Just B purchased and commissioned the installation of the world’s smallest commercial grade biodigester: the LFC-25 biodigester. Since its installation in March 2021, the biodigester onboard Just B has digested over 2000 kilograms of food waste.

Sustainability and superyachts

Sustainable superyachts are a bit of a misnomer as yachts have historically been one of the largest sources of carbon emissions. However, a wave of sustainability has been sweeping across yachts along with growing awareness of ecological impact, green shipbuilding and operating practices, and savings from energy efficiency. In the past five years, many yachts have committed to sustainability programs and initiatives that range from green energy to food waste.

Food waste is not a new issue that maritime vessels have to face. Food pulpers have typically been the main solution for food waste on older maritime vessels. However, pulpers are not an economic or environmentally sustainable solution as they require high maintenance, have strict regulations on what time of food waste can go into the pulpers, and do not solve the problems that come with food waste such as storage, capacity, odors, and disposal.

One of the biggest challenges that maritime vessels face is how to prevent plastic from accidentally entering the waste stream and subsequently, the ocean. Food pulpers cannot discriminate between types of waste and require oversight from an Environmental Manager for usage. Biodigesters have built-in safeguards that prevent anything that isn’t food waste from entering the waste stream. Biodigesters can only digest food waste and utilize a filtered mesh screen to catch items that are indigestible. For this reason, many ships have started using biodigester as their onsite food waste solution.

Swimming ahead of food waste

The International Convention for the Prevention of Pollution from Ships (MARPOL) is the main international convention covering prevention of pollution of the marine environment by ships from operational or accidental causes.

MARPOL was adopted in 1973 and is enforced by the International Maritime Organization (IMO, a specialized agency of the United Nations). MARPOL Annex IV and V hold all Flag ships accountable for the disposal of their sewage and garbage. 1

MARPOL Annex IV contains a set of regulations regarding the discharge of sewage into the sea from ships, including regulations regarding the ships’ equipment and systems for the control of sewage discharge, the provision of port reception facilities for sewage, and requirements for survey and certification. 2

MARPOL Annex V prohibits the discharge of all garbage into the sea, except as provided otherwise in regulations 4, 5, and 6 of the Annex, which are related to food waste, cargo residues, cleaning agents and additives and animal carcasses. 2

With a minimum of fourteen people onboard on Just B at any given time, a long term food waste solution was required. Each person typically generates an average of 1 kg of food waste per day. The superyacht did not have the capacity to hold waste onboard long term, nor did it make sense for the crew to continually offload waste on a daily basis. 

In 2021, Just B inquired about the LFC-25 biodigester, a modern food waste solution geared towards yachts and facilities with limited space. The LFC-25 biodigester is an onsite food waste digester that is the size of a residential dishwasher. It uses a natural process called aerobic digestion that allows the microorganisms living in the machine to eat food waste and turn it into water. The machine has the capacity to digest 10–75 kg (25–165 lbs) of food waste every 24 hours. With limited impact on utility consumption and space, the biodigester made sense for the superyacht’s unique needs. To date, the biodigester on Just B has digested over 2300 kg (5000 lb) of food waste.

The biodigesters were strategically placed in areas where food waste was typically produced, such as the ship’s galleys. Mesh filters at the bottom of the machine prevented debris and any plastic from accidentally leaving the machine.

About Just B

JUST B is an active 59 meter long luxury expedition superyacht. She was built to her owner’s unique requirements in 1974 and refitted in 1999 with a steel hull and an aluminum superstructure, with teak wood decks. Her top speed is 13.5 knots and she boasts a maximum range of 6000.0 nm when navigating at cruising speed.

Industry: Marine Location: Marshall Islands

The information  provided  on this website does not, and is not intended to, constitute  legal advice .

Works Cited

• International Maritime Organization. (n.d.). International Convention for the Prevention of Pollution From Ships (MARPOL) . International Maritime Organization. Retrieved April 11, 2022, from https://www.imo.org/en/About/Conventions/Pages/International-Convention-for-the-Prevention-of-Pollution-from-Ships-(MARPOL).aspx 
• International Maritime Organization. (n.d.). Prevention of pollution by sewage from ships . International Maritime Organization. Retrieved April 11, 2022, from https://www.imo.org/en/OurWork/Environment/Pages/Sewage-Default.aspx 

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The 10 Most-Exciting Yacht Debuts at the Palm Beach International Boat Show

Besides the debut of smaller vessels, more than 60 yachts over 100 feet will be at palm beach this week. it promises to be a banner event., howard walker, howard walker's most recent stories.

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For superyacht shoppers, the Palm Beach International Boat Show, kicking off its four-day run this week, is set to break records with more than 60 yachts over 100 feet long on display. Last year was also a banner year for superyachts at the show. 

Headliners will include the likes of the 295-foot Corsair Nero ,  the 278-foot Victorious by AKYacht, the 230-foot Turquoise-built Talisman C , and 213-foot Benetti Triumph among brokerage yachts, and in new yachts, the 113-foot Ocean Alexander Puro 35 is making its world debut.  

There are so many gleaming white vessels over 100 feet, in fact, that the fleet will be split between the Palm Harbor Marina at the main show site on the downtown West Palm Beach waterfront and the Safe Harbor Rybovich Marina two miles north. 

Now in its 42nd year, PBIBS will also showcase hundreds of models of dayboats, cruisers, and fishing boats, as well as marine accessories. Running from this Thursday through Sunday, the show coincides with the Palm Beach Modern + Contemporary art show, a fortuitous opportunity for yacht owners wanting to add new art to their collections.

Here are 10 must-see boats at this year’s show.

Corsair Yachts ‘Nero’

The undisputed star of this year’s Palm Beach show? That would be the 295-foot, classically styled superyacht Nero , built in 2007 and inspired by American financier J.P. Morgan’s legendary 1930s steamer Corsair IV . Nero ‘s attendance at PBIBS marks its return to the charter market after an extensive refit in 2021. Now better than new, the boat is being managed by Burgess. With weekly charter rates from $497,000, the vessel offers five-star accommodations for 12 guests in six cabins, with pampering from a crew of 20. Part of the refit included a full interior refresh by Italian interior designer Laura Pomponi, plus a major focus on wellness. That meant the construction of a new, state-of-the-art gym and spa, the assistance of a certified onboard trainer, a masseuse and beautician. After PBIBS, Nero will spend the winter in the Caribbean before returning to the Med for the summer season.

Ocean Alexander Puro 35P

Ocean Alexander is debuting the first of its new Puro superyacht series at PBIBS. The 113-foot Puro 35P comes from the drawing board of Italian designer Giorgio M. Cassetta and is a step back from the polarizing lines of OA’s recent Revolution and Explorer series with their bold, vertical bow designs. Aimed at long-distance cruising, the 35P can carry over 5,000 gallons of fuel and is powered by twin 2,000 hp MAN V12s for a 24-knot top speed. Twin 55kW Kohler generators can also keep the yacht powered at anchor for long periods. Other standout features include extensive glazing in the chiseled fiberglass hull, a forward deck plunge pool, and spacious accommodations for 10 guests. 

Think of it as the “starter” Sirena. Aimed at a younger demographic, the Turkish builder’s brand-new Sirena 48 is making its U.S. debut at PBIBS after a global reveal at last fall’s Cannes boat show. Such is its appeal that 27 hulls have already been sold, with 13 of the orders coming from North America. Looking like a scaled-down version of Sirena’s popular 58, its distinctive, trawler-style lines are from Argentinian designer Germán Frers. With more interior space than a typical 48-footer, the yacht offers three staterooms—plus a crew cabin—a spacious, light-filled salon, a large cockpit, an oversized flybridge, and a vast forward social area. Take your pick from twin 550 hp Cummins QSB, or 670 hp Volvo D11 turbo diesels. Or the builder is also offering hybrid power with twin 285 hp electric motors charged up by variable-speed generators that are good for a 30-mile battery-only range.

Feadship ‘Olympus’

Picture purchasing a classic 180-foot Feadship superyacht, and then getting a $10 million bill for a major refit. That was the case with Olympus , built by the Dutch masters at Feadship in 1996 to a design by Britain’s Andrew Winch and the celebrated naval architect Frits De Voogt. Sold in 2022, the new owner sent it to the Monaco Marine refit center in La Ciotat, France for a major makeover. It included overhauling the 2,600 hp Caterpillar engines and generators, repairs to the structure, substantial upgrades to the guest areas and crew quarters, and new paint throughout. With the work completed just last year, the vessel is said to be in mint condition. Offered jointly by brokers Fraser and Edmiston, Olympus has an asking price of $28.5 million. With accommodations for 16 guests in eight cabins, the boat’s highlights include two primary suites, tropical-spec air conditioning, and Palm Beach-chic decor.

Benetti ‘Triumph’

Italian yachting powerhouse Benetti is showing off its superyacht-building skills with the 213-foot Triumph . Delivered in 2021, this Giorgio M. Cassetta-designed steel-and-aluminum world girder features six decks, a 1,400-square-foot primary suite with outdoor terrace and adjoining lounge, a 750-square-foot beach club, and a touch-and-go helipad. What sets Triumph apart, however, is its lavish interior furnishings put together by the owner along with Benetti Interior Style and Monaco-based Green & Mingarelli Design. It includes pieces by French glassmaker Lalique, marble from Marfil, Statuario and Armani, furs, silk and wool carpets, plus a collection of cool black-and-white wildlife photographs by British fine art photographer David Yarrow. The pièce de résistance? That would be the owner’s Triumph Bonneville motorcycle displayed in the salon.

Fjord 39 XP/XL

Germany’s Fjord Yachts, part of the Hanse Group, has a new 39-foot day boat that it’s unveiling at the Palm Beach show. The 39 XP and XL keep all the bold design cues of the bigger Fjord 41 XP and XL, like a big, open cockpit, walkaround center console, vertical bow, mile-high windshield and stretched hardtop. As for the differences between the XP and XL, it’s all about power. The XL comes with a choice of twin 320hp Volvo D4 diesels, or bigger 440 hp D6 versions, both with Volvo stern drives. Likely more appealing to U.S. buyers will be the XP powered by twin 400 hp Mercury Verado V10 outboards giving a 50-knot top speed. Pricing starts at around $500,000.

Turquoise ‘Talisman C’

Chandeliers don’t come more dramatic than this. Cascading down the central spiral staircase of the Turkish-built, 231-foot superyacht Talisman C , this jaw-dropping piece of art comprises an array of multi-colored glass balls threaded on stainless-steel rods and illuminated by hanging fiber-optic strands. It’s the creation of Prague-based Crystal Caviar and is one of a number of glass installations on this sleek, low-profile superyacht. Built in 2011 by the Proteksan Turquoise shipyard, Talisman C was designed inside and out by London-based studio H2 Yacht Design, with naval architecture by Italy’s Hydro Tec. With cabins for 12 guests, one of its highlights is a huge primary suite, which boasts more crystal chandeliers and a private library. Twin 2,447 hp Caterpillar diesels give a top speed of 18 knots and a transatlantic range of 7,000 nautical miles at 12 knots. It’s listed with Burgess for $59.9 million. 

Sanlorenzo 44 ‘Kamakasa’

Delivered in 2020 and sold to a new buyer just last August, the 146-foot Sanlorenzo 44 Alloy Kamakasa will be for sale at PBIBS. The asking price, through the Italian Yacht Group, is $23.75 million. Lack of use might also be the issue here; the yacht’s twin 2,600 hp MTU V16 diesels have a mere 289 hours on the clock. Built in aluminum to a design by Rome-based Zuccon International Project, Kamakasa was the second hull in the Sanlorenzo 44 Alloy series. One of the top features is a primary suite that spans three levels and almost 1,600 square feet; it also comes with a private Jacuzzi, separate bathrooms, a walk-in closet, and a private study. The yacht’s lightweight construction and MTU power combine to deliver an impressive 20-knot top speed.

Bahama 41 GT2

As ultimate, reel-’em-in, fishing center consoles go, the Bahama 41 from West Palm Beach-based Bahama Boat Works is as hard-core as they come. But when owners kept asking for a little more comfort for the family, the builder responded. The result is the brand-new flagship 41 GT debuting at PBIBS. While the proven, wave-slicing hull stays the same, the cockpit layout is new. In place of the single bench seat, there are now three-across bucket seats with a second row behind. The wider console now has space for a pair of 22-inch Garmin screens, while the new extended hardtop features sun shades and even a rain shower. Outboard choices stay the same with either twin Mercury V12 600s, or four 400 hp Mercury V10s, good for a 65-knot-plus top speed. Pricing is from around $920,000.

Heesen ‘Book Ends’

Launched in 2022, this 164-foot Heesen is part of the Book Ends collection, owned by an American couple who have had more than 18 yachts with the same name. The exterior design of this Heesen was by Omega Architects, while Dutch studio Van Oossanen did the naval architecture. The yacht is part of Heesen’s fast cruising series, which is more efficient than other vessels its size, and can reach 23 knots at full speed with its MTU 16V 4000 M65L engines. The yacht is listed through Ocean Independence for 42 million Euro, or about $45.7 million.

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Just B - VIKING

Specifications

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Basic Information

Builder: VIKING Category: Sport Fisherman Sub Category: Convertible Model Year: 2009 Year Built: 2009 Country: Puerto Rico Fly Bridge: Yes Cockpit: Yes

LOA: 50' 0" (15.24m) Beam: 17' 0" (5.18m) Max Draft: 4' 10" (1.47m)

Speed, Capacities and Weight

Gross Tonnage: 67000 Pounds Water Capacity: 175 Gallons Fuel Capacity: 1200 Gallons

Accommodations

Total Heads: 2

Hull and Deck Information

Hull Material: Fiberglass Hull Designer: Viking

Engine Information

Engines: 2 Manufacturer: MAN Model: 12V Common Rail Engine Type: Inboard Fuel Type: Diesel

The availability of JUST B presents a rare opportunity to step aboard a totally customized VIKING 50 Convertible with low hours, and go fishing and cruising immediately. No expense was spared in her outfitting, construction, or maintenance.

Just B features a beautiful three stateroom, two head layout with a gorgeous satin finish, high gloss top treatments, custom premier edition décor and numerous upgrades. The staterooms have upgraded mattresses and flat screen televisions. Upgrades in the salon include Amtico flooring, teak dinette and pedestal, Bose LS-48 entertainment center, fluted valances, and liberal teak trim options.

MECHANICAL 2014 UPGRADES

·         1,000 hour MAN engine maintenance was performed in 2014 along with replacing all 24  injectors

·         Replaced shaft bushings on both struts and transmission mounts.

·         Both shafts and props tuned and balance.

·         Onan generator has had a complete overhaul

·         All refrigeration and A/C compressors have been serviced including replacing master stateroom compressor

·         2 new blowers installed  in salon

·         New algae x fuel polisher installed

·         Starboard and port engine room vents have been removed, sand blasted and repainted

·         All hydraulic cockpit and bridge pistons replaced

·         Black mast windshield was repainted with Imron

UPDATED ELECTRONICS 2014

·         Furuno Navnet 3D software upgrade and installed new black box with satellite weather receiver

·         New Garmin GPS map “7'' chart plotter/sounder

·         Replaced Icom M506 VHF transceiver

TOWER UPGRADES

·         New Furuno Navnet 3D 8.4'' display

·         New Furuno RD 30

·         Installed trim tab controls

·         Air conditioning with reverse cycle heat with temperature control

·         Aft wall teak

·         Carpeting, wall to wall with lead lined padding for sound absorption

·         Cocktail table teak, high gloss finish, hi/low

·         Finished teak on Galley Island and dinette

·         Fixed frameless side windows with tilted tempered glass for style, natural lighting and privacy

·         Home theatre system with color flat screen TV, Bose 18 DVD/CD player, stereo with surround sound with powered subwoofer

·         L shaped lounge with storage underneath on port side of salon

·         Lighting overhead Xenon lights recessed in headliner and indirect decorative rope lighting, 120V AC and 24V DC

·         Main electrical service panel AC/DC, backlit for easier viewing

·         Sliding glass door, molded fiberglass door with window and teak interior finish, with positive catch when opened with key lock

·         Stereo speakers with powered subwoofer for base with volume control, recessed

·         Teak cabinetry with drawers

·         Teak trim where Amitico floor and carpet meet

·         Vinyl Amtico flooring at salon entrance

GALLEY/DINETTE

·         Bar stools, no backs

·         Dinette table teak, high gloss finish with single pedestal

·         Electric range, 3 burner recessed in countertop

·         Exhaust fan

·         Countertop high gloss bone color Corian

·         Free standing island with storage

·         Garbage disposal in sink

·         Microwave/convention oven

·         Refrigerator/Freezer, large capacity, deep drawer under counter style with varnished teak faces

·         Sink, bone color Corian recessed in countertop

·         Plenty of storage cabinets

·         Vinyl Amtico flooring

COMPANIONWAY

·         Awlgrip bilge areas with access hatches

·         Carpeted steps

·         Lighting overhead Xenon lights recessed in headliner

·         Central Vacuum unit connection

MASTER STATEROOM (Midship)

·         Queen pedestal berth

·         Air conditioning with reverse cycle heat

·         Carpeting

·         Storage under bed (2) large drawers

GUEST STATEROOM, FORWARD

·         Upper/Lower twin bunks with gas pistons and maple lined storage underneath

·         Teak shelf

·         Hanging locker teak, maple lined and spacious

·         Reading lights with separate switches

·         Storage cabinets, port and starboard sides of bed

·         Lighting overhead Xenon lights and decorative rope

GUEST STATEROOM, PORT

·         Upper/Lower twin bunks

·         Laundry center with stackable washer/dryer behind teak door

·         Hanging locker, maple lined

MASTER AND GUEST HEADS

·         Air conditioning/heat with vent in soffit

·         Amtico vinyl floor

·         Electric heads plumbed directly to holding tank

·         Exhaust fan with vent

·         Linen storage

·         Lower vanity with teak face

·         Lights overhead, Xenon lights recessed in soffit and ceiling

·         Corian countertop with rounded edges with satin nickel faucets

·         Receptacle 120V

·         Shower light

·         Stall shower, fiberglass

·         Towel bars and rings

Release helm and companion seats, electronic trolling valves, removable jump seat backrest, Release teak helm pod, custom gauges in helm pod with chrome bezel, bolstered flybridge cushions with drip dry foam, refrigerated drink box, fresh water outlet, custom storage box under jumpseat with drain, and controls for watermaker and ice chipper.

Custom Palm Beach Towers Tuna tower with the following highlights: Upgraded tri-color lights, drop down electronics box with electric activator, molded standing platform, 3 molded in quartz lights, 60” control box, molded sunshade, 6 rod rocket launcher, 4 rod holders on aft legs, 40’ Pipe Welders outriggers with super aft bar, rigger locks, Pipe Welders center rigger, US9 Miya Epoch teaser reels, SAT TV, wash down in tower, molded in navigation lights, custom carbon fiber hardtop, standing platform and buggy top for weight reduction.

ELECTRONICS

Furuno 25kw 96 mile radar with 6’ array and 12” display, Furuno Navnet 3D with 15” screen to view radar, plotter, sounder. Furuno 3kw sounder with 12” screen, Furuno 511 auto pilot, (2) Icom M604 VHF radios, SAT radio, KVH Sat TV with 2 receivers, Furuno depth finder, 2 underwater lights.

Cockpit features: Custom teak sole, factory mezzanine with freezer in seat, boarding step, Release marine rocket launcher, 4 rod holders, cockpit cover, under deck fish box with split lid, refrigerated entry step, transom door, (2) 12v outlets under coaming, fiberglass gunwale seams, 24v lighting in lazarette, live well in sole, cable master, gaff tubes, fresh and salt water wash-downs, fresh water inlet, oil change fitting, ice machine with discharge into cockpit sole box, awlgrip under coaming pads and gunwales, and electric salon entry door.

DECK EQUIPMENT

Salon forward window mask, custom line-chain combination-250’ line and 20’ chain, rub rail painted to match hull and house.

Additional fuel tank increases capacity to 1200 gallons, custom Buck blue hull color, fiberglass side thru hulls, oval exhaust outlets and prop pockets. Highlights of custom items on original build order include:

·         Flybridge installed with no exposed fasteners

·         Delete bow pulpit

·         Black mask with custom padded cover/no hard fasteners

·         Fiberglass gunwale seams

·         Fiberglass transom door frame

·         Starboard tackle center drawers

·         Starboard shelves above generator and tool box

·         Awlgrip under cockpit coaming

·         Faired in cockpit scupper bullets

·         Hawse pipe surfaces filled, ground, and polished

·         Awlgrip under flybridge console

·         Awlgrip under forward brow

·         Custom white shore power cord

·         Awlgrip tiller arms and rudder collars

·         Custom overhang lighting above mezzanine

·         Cockpit hatch pistons and hardware are highly polished

ENGINE & MECHANICAL EQUIPMENT Twin MAN V12 1360 CRM, complete chrome package, 21.5 kW Onan generator, gas-water separator for generator, awlgrip brass thru-hulls and sea strainers in engine room and forward bilges, dual Racor fuel filters, run line from oil change system to cockpit dockside box, Headhunter fresh water pump, seawater pump plumbed in parallel with manifold, awlgrip surge tubes and mufflers, fuel priming pumps, 700 GPD Watermaker, tool box, and Eskimo ice chipper, and 110v A/C circulation fans in forward corners, dry out pump, and stereo speakers.

All tools, tackle, and any personal effects.

Yacht name «Just B» – VIKING is for sale and located in Caribbean, PUERTO RICO.

Sport Fisherman Convertible «Just B» built by manufacturer VIKING in 2009 — available for sale. Yacht location: PUERTO RICO. If you are looking to buy a yacht «Just B» or need additional information on the purchase price of this VIKING, please call: +1-954-274-4435 (USA)

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• Latest Event ●●●●●● All Events
• AIS Name JUST B
• IMO 8933978
• MMSI 538071405
• Callsign V7A2416
• Year Built 1973
• Length 59 m
• Draught 4.0 m / 3.0 m / 22.7 m Avg/Min/Max
• Speed 8.9 kn / 14.3 kn Avg/Max
• Deadweight ●●●●●●
• Gross Tonnage ●●●●●●
• AIS Class —

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JUST B Interior & Exterior Photos

59m  /  193'7 | amels | 1974 / 1999.

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The current position of JUST B is in Indian Ocean with coordinates -32.15097° / 115.76550° as reported on 2023-09-06 06:06 by AIS to our vessel tracker app. The vessel's current speed is 0 Knots and is currently inside the port of KWINANA .

The vessel JUST B (IMO: 8933978, MMSI: 538071405) is a Yacht that was built in 1973 ( 51 years old ) . It's sailing under the flag of [MH] Marshall Is .

In this page you can find informations about the vessels current position, last detected port calls, and current voyage information. If the vessels is not in coverage by AIS you will find the latest position.

The current position of JUST B is detected by our AIS receivers and we are not responsible for the reliability of the data. The last position was recorded while the vessel was in Coverage by the Ais receivers of our vessel tracking app.

The current draught of JUST B as reported by AIS is 4 meters

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More From Forbes

An update on pillar 1 amount b.

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BRAZIL - 2023/03/23: In this photo illustration, the Organization for Economic Co-operation and ... [+] Development (OECD) logo seen displayed on a smartphone screen. (Photo Illustration by Rafael Henrique/SOPA Images/LightRocket via Getty Images)

Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.

This transcript has been edited for length and clarity.

David D. Stewart: Welcome to the podcast. I'm David Stewart, editor in chief of Tax Notes Today International . This week: To B, or not?

We're back into the realm of the OECD's two-pillar project for updating international taxation. Specifically, we'll be talking about updates to the pillar 1 amount B. We last talked about this subject in August of last year, which we'll link to in the show notes. But a few things have happened since then.

Here to talk about where things stand now is Tax Notes chief correspondent Stephanie Soong. Stephanie, welcome back to the podcast.

Stephanie Soong: Great to be here, as always. Thank you.

David D. Stewart: Let's start off with the big picture of what's happening in the OECD project these days.

Stephanie Soong: There's lots of stuff happening or are about to happen. Let's start with pillar 2.

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Countries around the world are moving to adopt pillar 2. This is the part of the project that deals with global minimum taxation, ensuring that large multinationals are subject to a 15 percent effect tax rate no matter where they operate. Already we've got several EU member states — Japan, South Korea, and Vietnam — and a few others actually implementing the rules. Others are either announcing they're going to implement the rules or they're consulting, or they've got draft legislation. I most recently covered Thailand. They just started a public consultation on a plan to implement pillar 2, and they expect the rules to start taking effect in 2025.

A lot happening on the pillar 2 front, but the real action seems to be gearing up in pillar 1. You might remember me talking about amount A of pillar 1. It's a taxing right for market jurisdictions over a portion of the residual profits that the largest, most profitable MNEs make off sales to consumers in those jurisdictions. In exchange for that taxing right, jurisdictions agree to withdraw DSTs [digital services taxes] and other similar unilateral measures. That's where things seem to be heating up.

David D. Stewart: What is going on there? We'll be talking about, specifically, amount B in just a minute, but what is going on with pillar 1 in general? Because we do have this looming threat that a bunch of countries are going to implement digital services taxes. Are they waiting on those? What's happening?

Stephanie Soong: Amount A needs a multilateral convention [MLC] to implement, which the inclusive framework on BEPS is working to finalize by the end of March so that countries can start signing the MLC in June. There was a moratorium on new DSTs while this is being finalized, but that hasn't been renewed as far as I know.

Canada is the biggest threat, I guess you'd say, if you were a U.S. politician. Canada is gearing up with its digital services tax with legislation going through Parliament. I've mentioned before that the U.S. needs to ratify the MLC in order to get the critical mass needed to make it go into effect. But judging by U.S. lawmakers' comments during the recent [House] Ways and Means taxation subcommittee hearing on pillar 1, their opinion is divided on whether we should even be at the table still. There's an uphill battle, I think, for getting the U.S. to sign this thing.

SAINT JOHNS, CANADA - MAY 17: A view of the Canadian flag during day one of the Platinum Jubilee ... [+] Royal Tour of Canada on May 17, 2022 in Saint John's, Canada. The Prince of Wales and Duchess of Cornwall are visiting for three days from 17th to 19th May 2022. The tour forms part of Queen Elizabeth II's Platinum Jubilee celebrations. (Photo by Chris Jackson/Getty Images)

While the MLC is being finalized, the U.S., Austria, Italy, Spain, the U.K., France, and Turkey have renewed their unilateral measures compromise to the end of June. This compromise means that countries that have DSTs will give MNEs who pay DSTs a credit against future amount A liabilities and the U.S. agrees that it won't take any trade actions against them. Right now, I'm just waiting to see what happens coming out of that. There's some leftover work on amount B, too, which we'll get to.

David D. Stewart: Let's turn to amount B. First of all, what is amount B?

Stephanie Soong: Amount B is a key feature of pillar 1, and it's supposed to provide a simplified and streamlined approach to applying the arms-length principle to baseline distribution activities. Now, a baseline distributor is a wholesale distributor of tangible products other than commodities that does minimal or any retail distribution or non-distribution activities. Now, baseline activities are what people call core distribution functions. These include buying goods for resale, providing after-sale services, warehousing, performing logistics, invoicing collections — your basic mundane, unsexy activities. They're the furthest removed from the kinds of things that create unique and valuable intangibles that are associated with unique risks.

The best way I can describe amount B is like the warp pipe in the Mario Brothers video games. When you go through the pipe, you can skip through playing part of the stage and get to the end instantly. So like that.

David D. Stewart: This speaks to me. I recognize this as a good analogy.

Stephanie Soong: Like that warp pipe, you don't have to go through the steps of applying the transactional net margin method, or the TNMM, like doing comparable searches, all those things. Just a quick reminder, the TNMM generally gauges entity-level profitability.

The idea behind amount A is to just basically save everybody time and effort and would decrease disputes between taxpayers and tax authorities over transfer pricing methods, prices, all that sort of stuff. The concept seems simple enough, but the mechanics of the approach itself are very complicated.

David D. Stewart: How does this work? What is this simplified, streamlined approach?

Stephanie Soong: OK, so before you start, there has to be a qualifying transaction. That means wholesale distribution. Then you apply filters to kick out everyone besides baseline distributors. Now, the first filter is a one-sided method like the TNMM. It has to be the best method, and this kicks out distributors that make unique and valuable contributions. The second filter is a quantitative filter. The distributor's ratio of operating expenses to sales has to fall within a range. This measures functional intensity. It basically kicks out companies that do too much besides core distribution. Then there are other specific exclusions like no digital goods or services, no commodities, no significant non-distribution activities like manufacturing or R&D, unless it can be reliably separated.

Now, you got a distributor in scope. Now you got to apply the reports pricing approach. First you use a pricing matrix — that's another report — to find the right return on sales, which is EBIT, earning before interest in tax, divided by revenue, you find a distributor's industry group and factor intensity group.

Then there's a return on sales for each group combination, ranging from 1.5 percent to 5.5 percent, and then the distributor's return can be plus or minus 0.5 percent of the return in the matrix. OK, the second step, you cross-check your result with what they call a cap and collar. I don't know why they call it that.

Anyway, so you compare the distributor's EBIT to its operating expenses, and if the ratio is too high, you adjust the return, so it's a lower bound of the range. If the ratio is too low, you adjust the return so it's at the upper bound of the range. The idea here is to make sure the distributor's returns and its operating expenses aren't just out of whack. Then if the distributor is in a qualifying jurisdiction, which means a country doesn't have domestic comparables, there's another step that adjusts the return upward. That's pretty much amount B in a nutshell.

David D. Stewart: Are countries that are involved in the inclusive framework, are they required to adopt this along with all the other parts of these two pillars?

Stephanie Soong: Amount B is optional, which means jurisdictions can choose to apply the simplified approach either by allowing tested parties in their jurisdiction to apply their approach or make them apply it. I also might want to note that actually in the report they try to get away from calling it amount B, they actually say it's formally amount B, and they instead call it simplified and streamlined approach, which is kind of a mouthful. I'm just going to call it amount B, just a caveat there.

In other words, as I said, amount B is optional. Countries can adopt it, but countries can choose to make it mandatory for distributors in their jurisdictions. Any amount B outcome is nonbinding in the counterparty jurisdiction if that jurisdiction doesn't adopt the approach. That means if one treaty partner adopts amount B and the other doesn't, any mutual agreement procedure dispute involving an in-scope distributor will be resolved by applying the general provisions of the OECD transfer pricing guidelines.

Amount B doesn't carry any weight in MAP. However, inclusive framework members have agreed to respect the outcome if a low-capacity jurisdiction applies their approach. They promise to take reasonable steps to avoid double taxation. The final report says that inclusive framework will agree on a list of low-capacity jurisdictions by March 31, which is coming up soon.

David D. Stewart: Have we heard from individual member countries? Are they adopting this amount B idea?

Stephanie Soong: Yeah, it's too early to say which countries are definitely going to adopt and who isn't. But the OECD will eventually publish a list of jurisdictions that adopt the approach.

But right away, New Zealand announced that it would not implement the approach, and Australia didn't outrightly say they wouldn't adopt, but they did say they support optionality, and they already have transfer pricing simplifications in place for inbound distributors. It's like a lukewarm response, but they tell me they're going to come up with their formal response in due course, whatever that means. OK.

Then, well, India. I might note that India had a lot of reservations about the approach. You can see them in the footnotes of the report. India said they couldn't support the work if another qualitative criterion for ensuring the approach applies only to baseline distributors isn't incorporated in the scoping criteria.

In these negotiations, the countries were in basically two different camps. One saying that you only need a quantitative filter to identify your baseline distributors, but other countries wanted to add a qualitative filter, which I guess from a transfer pricing perspective — I'm told that it's not ideal because then it takes the simplification out of the method. I guess the inclusive framework is working on this optional qualitative filter, so maybe India might sign on if that happens. We'll see.

Meanwhile, the United States wants the approach to be mandatory, and a Treasury official recently said that U.S. negotiators are working on a phase 2, which is a mandatory amount B, so more details come on that.

WASHINGTON, D.C. - APRIL 22, 2018: A statue of Albert Gallatin, a former U.S. Secretary of the ... [+] Treasury, stands in front of The Treasury Building in Washington, D.C. The National Historic Landmark building is the headquarters of the United States Department of the Treasury. (Photo by Robert Alexander/Getty Images)

David D. Stewart: What's next for amount B? What are we looking for to come in the near future?

Stephanie Soong: I forgot to mention the report was incorporated into the OECD transfer pricing guidelines as an annex to Chapter 4, which is about special considerations for baseline distribution activities. There are conforming changes to the commentary on article 25 of the OECD model tax convention, which I believe still need approval from the OECD council.

We're waiting on that. The OECD said that they're going to be doing further work on the interdependence of amount A and amount B under pillar 1 before the amount A multilateral convention is signed and enters into force. That would be also very interesting because there really wasn't outrightly clear what the connection was between amount A and amount B in pillar 1. That would be interesting to find out more about that.

The business reaction to this, Business at OECD criticized this approach in saying it fails to provide tax publication and certainty because of its optionality and narrow scope. However, it also said that understands that countries might think about expanding the amount B project to apply beyond just baseline distribution transactions. Maybe it could be expanded, we'll see. There's a lot happening. I think amount B is not really the end of the story of this final report.

David D. Stewart: Are there any other OECD issues that we should be watching for in the coming months?

Stephanie Soong: I'm so narrowly focused on just the two pillars. I really wish I could tell you look out for this and that and the other thing. But the OECD does do other things besides pillars, but what I'm watching for really is the pillar 1 and multilateral convention treaty text. I want to see what happens with amount B, whether there's actually going to be another version of amount B that's mandatory. I'm looking at DSTs.

A participant stands at the OECD headquarters in Paris during the presentation of the Economic ... [+] Outlook at the 2013 OECD Week on May 29, 2013. AFP PHOTO ERIC PIERMONT (Photo credit should read ERIC PIERMONT/AFP via Getty Images)

I'm trying to see which countries are actually going to go ahead with their own digital services taxes, see what the U.S. response is. We'll see what the U.S. says about signing the pillar 1 MLC. It's a lot of stuff that I'm looking for, so there's a lot to come and it's been keeping me really busy.

David D. Stewart: I assume they're going to keep you busy for a good while to come. Stephanie, thank you for updating us on all of this.

Stephanie Soong: Oh, you're welcome. Thanks for having me again.

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