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.
ProQuest U.S. Congressional Research Digital Collection
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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. CRS Report. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.