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

Analyzes foreign sales corporation (FSC) 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. Reviews historical background, the General Agreement o...

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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], 2002.
Series:U.S. Congressional Research.
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Call Number: CRS-2002-GVF-0125
 
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CRS-2002-GVF-0125 Available