History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-Benefit Controversy [electronic resource].
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2004.
- Physical Description:
- 20 pages : digital, PDF file
- Reviews debate between the U.S. and European Union regarding the legality of U.S. export tax benefits, such as extraterritorial income, Domestic International Sales Corps. (DISCs), and Foreign Sales Corps. (FSCs), under the World Trade Organization (WTO) agreements, which prohibit export subsidies. Covers DISCs and their rationale; DISC and the General Agreement on Tariffs and Trade; the advent of FSCs; FSC and the WTO; extraterritorial income benefit; and developments in 2002 and 2003.
- 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 Nov. 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: 10099355