Congressional Research Service Reports - 31 Matching Results

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Selected International Depreciation Rates by Asset and Country

Description: The depreciation provisions in the U.S. tax system are of recurring interest to Congress. More than 100 bills were introduced in the 109th Congress that addressed some aspect of depreciation. Concerns about the U.S. depreciation system tend to begin with the criticism that updates to the system have not kept pace with technological advancements of the assets for which it is utilized to account. This report provides information on the depreciation systems of selected European Union countries (Fr… more
Date: January 30, 2007
Creator: Mast, Brent W.
Partner: UNT Libraries Government Documents Department
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Extradition To and From the United States: Overview of the Law and Recent Treaties

Description: “Extradition” is the formal surrender of a person by a State to another State for prosecution or punishment. Extradition to or from the United States is a creature of treaty. The United States has extradition treaties with over a hundred of the nations of the world. International terrorism and drug trafficking have made extradition an increasingly important law enforcement tool. This report is a brief overview of federal law in the area and of the adjustments in recent treaties to make them mor… more
Date: September 30, 2003
Creator: Doyle, Charles
Partner: UNT Libraries Government Documents Department
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Chemical Weapons Convention: Issues for Congress

Description: The Convention provides the most extensive and intrusive verification regime of any arms control treaty, extending its coverage to not only governmental but also civilian facilities. The Convention also requires export controls and reporting requirements on chemicals that can be used as warfare agents and their precursors. The CWC establishes the Organization for the Prohibition of Chemical Weapons (OPCW) to oversee the Convention's implementation. Chemical Weapons Convention implementing legis… more
Date: April 30, 2002
Creator: Bowman, Steven R.
Partner: UNT Libraries Government Documents Department
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Illegal Drug Trade in Africa: Trends and U.S. Policy

Description: This report discusses the rise in illicit drug trafficking in Africa, the U.S. policy response, and implications for U.S. interests.
Date: September 30, 2009
Creator: Wyler, Liana Sun & Cook, Nicolas
Partner: UNT Libraries Government Documents Department
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Latin America: Terrorism Issues

Description: In the aftermath of the September 2001 terrorist attacks on New York and Washington, D.C., U.S. attention to terrorism in Latin America intensified, with an increase in bilateral and regional cooperation. Latin American nations strongly condemned the attacks. This report outlines the U.S.-Latin American relationship in regards to terrorism, including several pieces of international counterterrorism legislation, including the Inter-American Convention Against Terrorism and the Organization of Am… more
Date: June 30, 2006
Creator: Sullivan, Mark P.
Partner: UNT Libraries Government Documents Department
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Caribbean Basin Interim Trade Program: CBI/NAFTA Parity

Description: The entry into force, on January 1, 1994, of the North American Free Trade Agreement (NAFTA) has eliminated the advantage that the beneficiaries of the Caribbean Basin Economic Recovery Act (CBERA) and related provisions of the Caribbean Basin Initiative (CBI) had enjoyed in trade with the United States relative to Mexico, and gave Mexico an increasingly significant competitive edge over the CBERA countries. The scheduled further implementation of the NAFTA would have resulted in a substantial … more
Date: September 30, 2003
Creator: Pregelj, Vladimir N.
Partner: UNT Libraries Government Documents Department
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Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of… more
Date: January 30, 2003
Creator: Brumbaugh, David L.
Partner: UNT Libraries Government Documents Department
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Latin America: Terrorism Issues

Description: This report discusses terrorism in the region tri-border area (TBA) of Argentina, Brazil, and Paraguay has been a regional hub for Hizballah and Hamas fundraising activities. The report also examines activity by Cuba, which has been designated by the State Department as a state sponsor of terrorism since 1982, and asserts that Venezuela has virtually ceased its cooperation in the global war on terror.
Date: June 30, 2006
Creator: Sullivan, Mark P.
Partner: UNT Libraries Government Documents Department
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Latin America: Terrorism Issues

Description: This report discusses terrorism in the region tri-border area (TBA) of Argentina, Brazil, and Paraguay has been a regional hub for Hizballah and Hamas fundraising activities. The report also examines activity by Cuba, which has been designated by the State Department as a state sponsor of terrorism since 1982, and asserts that Venezuela has virtually ceased its cooperation in the global war on terror.
Date: June 30, 2006
Creator: Sullivan, Mark P.
Partner: UNT Libraries Government Documents Department
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Passports: Current Regulations

Description: This report details changes made to travel between the United States and other countries in the Western Hemisphere, including Canada, Mexico, Bermuda, and the Caribbean island nations. Such changes include the expansion of time necessary to get a passport, as well as additional passport and proof-of-identity documentation requirements.
Date: April 30, 2009
Creator: Epstein, Susan B.
Partner: UNT Libraries Government Documents Department
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State, Foreign Operations Appropriations: A Guide to Component Accounts

Description: This report briefly discusses the State, Foreign Operations, and Related Programs appropriations legislation and then provides a short description of the various funding accounts as they appear in the Omnibus Appropriations Act, 2009 (P.L. 111-8).
Date: March 30, 2009
Creator: Tarnoff, Curt & Nakamura, Kennon H.
Partner: UNT Libraries Government Documents Department
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Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation

Description: Falling agricultural exports and declining commodity prices led farm groups and agribusiness firms to urge the 106th Congress to pass legislation exempting foods and agricultural commodities from U.S. economic sanctions against certain countries. In completing action on the FY2001 agriculture appropriations bill, Congress codified the lifting of unilateral sanctions on commercial sales of food, agricultural commodities, medicine, and medical products to Iran, Libya, North Korea, and Sudan, and … more
Date: March 30, 2001
Creator: Jurenas, Remy
Partner: UNT Libraries Government Documents Department
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Drug Certification Requirements and Congressional Modifications in 2001-2002

Description: This report provides a brief summary of the existing drug certification requirements for drug producing and drug-transit countries, background on the experience, criticisms, and reform efforts under these provisions; a summary of early congressional options and proposals advanced in 2001, with possible advantages and disadvantages; a summary of later initiatives with legislative activity; and (5) a tracking of legislative action on the major initiatives.
Date: April 30, 2002
Creator: Storrs, K. Larry
Partner: UNT Libraries Government Documents Department
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U.S.-Russian Civilian Nuclear Cooperation Agreement: Issues for Congress

Description: The United States and Russia signed a civilian nuclear cooperation agreement on May 6, 2008. President Bush submitted the agreement to Congress on May 13. This report discusses key policy issues related to that agreement, including future nuclear energy cooperation with Russia, U.S.-Russian bilateral relations, nonproliferation cooperation and Russia's policies toward Iran.
Date: July 30, 2008
Creator: Nikitin, Mary Beth
Partner: UNT Libraries Government Documents Department
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Article 98 Agreements and Sanctions on U.S. Foreign Aid to Latin America

Description: This report discusses the so-called “Article 98 agreements”. The article contains a provision that the Bush Administration has sought bilateral agreements worldwide to exempt U.S. citizens from ICC prosecution. In 2002, Congress passed the American Servicemembers’ Protection Act or ASPA (P.L. 107-206, title II), which prohibits military assistance to countries that are party to the ICC and that do not have Article 98 agreements. Some Members of Congress and Bush Administration officials have ex… more
Date: March 30, 2006
Creator: Ribando, Clare
Partner: UNT Libraries Government Documents Department
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Terrorist Watchlist Checks and Air Passenger Prescreening

Description: This report discusses the controversy continues to surround U.S. air passenger prescreening and terrorist watchlist checks. In the past, such controversy centered around diverted international flights and misidentified passengers. Recent incidents raise new policy issues regarding the interaction between these broader terrorist databases and systems and the "No-Fly" and selectee lists, as well as the relationship between passenger prescreening processes.
Date: December 30, 2009
Creator: Krouse, William J. & Elias, Bart
Partner: UNT Libraries Government Documents Department
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