Foreign Sales Corporation (FSC) Tax Benefit for Exporting : WTO Issues and an Economic Analysis.

Provides a brief overview of the U.S. international tax systems, explains the foreign sales corporation (FSC) benefit, and reviews how the FSC fits into the U.S. tax structure. Examines European Union complaints in the World Trade Organization (WTO) that FSC is a violation of WTO agreements and a pr...

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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], 2000.
Series:	U.S. Congressional Research.
Subjects:	Corporations. Foreign trade promotion. Subsidies. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Provides a brief overview of the U.S. international tax systems, explains the foreign sales corporation (FSC) benefit, and reviews how the FSC fits into the U.S. tax structure. Examines European Union complaints in the World Trade Organization (WTO) that FSC is a violation of WTO agreements and a proposed legislative replacement for FSC. Evaluates the economic effects and various views of the FSC.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.