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

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 retal...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	Corporations, Foreign. International trade. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
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.