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Export Tax Benefits and the WTO : Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations, Foreign.
- Subsidies.
- Tariff--United States.
- Tariff.
- United States.
- Physical Description:
- 1 online resource (6 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 2001.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Analyzes foreign sales corporation provisions of the U.S. tax code that provide tax benefits for U.S. exporters in light of European Union charges of export subsidies and World Trade Organization review. Reviews historical background, the General Agreements on Tariffs and Trade, the extraterritorial income exclusion, and the economics of foreign sales corporations and extraterritorial provisions.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Export Tax Benefits and the WTO
- Access Restriction:
- Restricted for use by site license.
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