Export Tax Benefits and the WTO : Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions.

Analyzes foreign sales corporation provisions of the U.S. tax code that provide tax benefits for U.S. exporters in light of European Union charges of export subsidies and World Trade Organization review. Reviews historical background, the General Agreements on Tariffs and Trade, the extraterritorial...

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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. Tariff. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Analyzes foreign sales corporation provisions of the U.S. tax code that provide tax benefits for U.S. exporters in light of European Union charges of export subsidies and World Trade Organization review. Reviews historical background, the General Agreements on Tariffs and Trade, the extraterritorial income exclusion, and the economics of foreign sales corporations and extraterritorial 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.