Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Corporations.

Foreign trade promotion.

Subsidies.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2000

Summary:

Explains the FSC benefit and economic effects, looks at FSC predecessor domestic international sales corporation provisions and the General Agreement on Tariffs and Trade, highlights European Union complaints in the World Trade Organization that FSC is a violation of WTO agreements, and considers a proposed legislative replacement for FSC, the FSC Repeal and Extraterritorial Income Exclusion Act

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. Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Publisher Number:

CRS-2000-GVF-0077

Access Restriction:

Restricted for use by site license