History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-Benefit Controversy

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Bibliographic Details
Corporate author / creator:	Library of Congress. Congressional Research Service.
Imprint:	[S.l] : [s.n.], 2006.
Description:	21 p. : digital, PDF file.
Language:	English
Subject:	Export controls. International trade. Subsidies.
Format:	E-Resource U.S. Federal Government Document Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10688406

Hidden Bibliographic Details
Other uniform titles:	ProQuest U.S. Congressional Research Digital Collection.
Notes:	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. CRS Report.
Summary:	Reviews debate between the U.S. and European Union (EU) regarding the legality of U.S. export tax benefits, such as extraterritorial income (ETI), Domestic International Sales Corps. (DISCs), and Foreign Sales Corps. (FSCs), under the World Trade Organization (WTO) agreements, which prohibit export subsidies. Covers DISCs and their rationale; DISC and GATT; the advent of FSCs; FSC and the WTO; ETI benefit and repeal; and EU response.
Other form:	Microfiche version: Library of Congress. Congressional Research Service. History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-Benefit Controversy

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