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Full-Text Articles in Law
Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Georgia Journal of International & Comparative Law
No abstract provided.
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
San Diego International Law Journal
On August 30, 2002, the final decision was released in the case of United States-Tax Treatment for "Foreign Sales Corporations". The World Trade Organization arbitration panel report authorizes the European Communities to levy $4.043 billion in annual trade sanctions against imports from the United States because of a provision in the U.S. tax code. "The FSC Repeal and Extraterritorial Income Exclusion Act of 2000", the most recent of 40 years worth of half-hearted attempts by the United States to comply with world trading body regulations, is the current offender. According to the arbitration panel, the act subsidizes foreign sales by …
Changes In The 1976 Tax Reform Act In The Treatment Of Discs: Streamlining The Disc Provisions, Alan Laufer
Changes In The 1976 Tax Reform Act In The Treatment Of Discs: Streamlining The Disc Provisions, Alan Laufer
Syracuse Journal of International Law and Commerce
This paper examines the creation of the Domestic International Sales Corporation (DISC) method of deferral of tax on export income in 1971. The DISC legislation was part of a general effort by Congress, in the late 1960's and early1970's, to bolster the United States economy by using tax incentives in order to solve an ever worsening balance of payments deficit, followed by the subsequent Tax Reform Act of 1976 that responded to many of the longstanding criticisms of the DISC shelter, which had been present since the DISC scheme was first enacted.