Export Tax Benefits and the WTO : Foreign Sales Corporations and the Extraterritorial Replacement Provisions.

Analyzes extraterritorial income (ETI) provisions of the U.S. tax code that provide 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 historica...

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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], 2003.
Series:	U.S. Congressional Research.
Subjects:	Corporations, Foreign. International trade. Subsidies. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Analyzes extraterritorial income (ETI) provisions of the U.S. tax code that provide 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 foreign sales corporation (FSC) disputes, including role of the General Agreement on Tariffs and Trade, the ETI exclusion, 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 July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.