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United States - Tax Treatment for "Foreign Sales Corporations" - Recourse 1 : Recourse to Article 21.5 of the DSU by the European Communities - Report of the Appellate Body / World Trade Organization.
- Format:
- Book
- Government document
- Author/Creator:
- World Trade Organization.
- Series:
- Appellate Body Reports.
- Appellate Body Reports
- Language:
- English
- Subjects (All):
- Agriculture and food safety.
- Market access.
- Dispute settlement.
- European Union.
- United States.
- Local Subjects:
- Agriculture and food safety.
- Market access.
- Dispute settlement.
- European Union.
- United States.
- Physical Description:
- 83 pages.
- Place of Publication:
- Geneva : World Trade Organization, 2002.
- System Details:
- text file
- Summary:
- On 18 November 1997, the European Communities requested consultations with the United States in respect of Sections 921-927 of the US Internal Revenue Code and related measures, establishing special tax treatment for "Foreign Sales Corporations" (FSC). The European Communities contended that these provisions were inconsistent with the United States' obligations under Articles III:4 and XVI of the GATT 1994, Articles 3.1(a) and (b) of the SCM Agreement, and Articles 3 and 8 of the Agreement on Agriculture.
- Access Restriction:
- Restricted for use by site license.
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