A new survey by consultants Deloitte has shed new light on a growing rift between Germany and Greece over the latter's shipping taxation regime.

German finance minister Wolfgang Schauble last week said Greek prime minister Alexis Tsipras was not fulfilling a promise on levies for shipowners, while the European Commission is still urging Greece to reform its system.

Deloitte's tax services department has issued a comparative study of the tax frameworks in the two countries and elsewhere.