Export Tax Benefits and the WTO The Extraterritorial Income Exclusion and Foreign Sales Corporations

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

International trade.

Tariff--United States.

Tariff.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2007

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2007-GVF-0436

Access Restriction:

Restricted for use by site license