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):

History.

International trade.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2002

Summary:

Analyzes foreign sales corporation (FSC) provisions of the U.S. tax code that provide 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. Reviews historical background, the General Agreement on Tariffs and Trade, the extraterritorial income exclusion, and the economics of FSCs 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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2002-GVF-0326

Access Restriction:

Restricted for use by site license