Export Tax Benefits and the WTO : Foreign Sales Corporations and the Extraterritorial Replacement Provisions.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Subsidies.

Tariff--United States.

Tariff.

United States.

Tax incentives.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Analyzes extraterritorial income (ETI) and foreign sales corporation (FSC) provisions of the U.S. tax code providing tax benefits for U.S. exporters, in light of European Union (EU) charges of export subsidies and World Trade Organization decisions upholding the EU complaint and authorizing EU retaliatory tariffs. Reviews historical background of the ETI and FSC disputes, including role of the General Agreement on Tariffs and Trade, and the economics of FSC and ETI provisions.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Export Tax Benefits and the WTO

Access Restriction:

Restricted for use by site license.