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Export Tax Benefits and the WTO The Extraterritorial Income Exclusion and Foreign Sales Corporations
Title
Export Tax Benefits and the WTO [electronic resource] : The Extraterritorial Income Exclusion and Foreign Sales Corporations.
Published
[S.l] : [s.n.], 2006.
Physical Description
6 p. : digital, PDF file.
Local Notes
Access is available to the Yale community.
Notes
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Access and use
Access restricted by licensing agreement.
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.
Variant and related titles
ProQuest U.S. Congressional Research Digital Collection.
Other formats
Microfiche version: Library of Congress. Congressional Research Service. Export Tax Benefits and the WTO
Format
Books / Online
Language
English
Added to Catalog
July 09, 2013
Subjects
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