Export Tax Benefits and the WTO [electronic resource] : Foreign Sales Corporations and the Extraterritorial Replacement Provisions
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2003.
- Physical Description:
- 6 pages : digital, PDF file
- Analyzes extraterritorial income (ETI) 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 and authorizing EU retaliatory tariffs. Reviews historical background of the ETI and foreign sales corporation (FSC) disputes, including role of the General Agreement on Tariffs and Trade, the ETI exclusion, and the economics of FSC and ETI provisions.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- 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.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10088023