History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-Benefit Controversy.
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....
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2004.
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| Series: | U.S. Congressional Research.
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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. |
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| Item Description: | 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. Electronic resource. |
| Physical Description: | 1 online resource. |