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 Collection: Congressional Research Service Reports
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

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

Date: September 3, 2002
Creator: Brumbaugh, David L
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 the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

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

Date: June 25, 2002
Creator: Brumbaugh, David L
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 the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

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

Date: January 24, 2002
Creator: Brumbaugh, David L
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 the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Constitutionality of Retroactive Tax Legislation

Constitutionality of Retroactive Tax Legislation

Date: October 25, 2012
Creator: Lunder, Erika K.; Meltz, Robert & Thomas, Kenneth R.
Description: Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Benefits: Overview and Economic Analysis

Small Business Tax Benefits: Overview and Economic Analysis

Date: March 3, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work (WtW) Tax Credit

The Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work (WtW) Tax Credit

Date: September 16, 2005
Creator: Levine, Linda
Description: The Work Opportunity Tax Credit and Welfare-to-Work Tax Credit are temporary provisions of the Internal Revenue Code. Since their initiation in the mid-1990s, the Congress has allowed the credits to lapse four of the five times they were up for reauthorization. In each instance, they were reinstated retroactive to their expiration dates as part of large tax-related measures. The employment tax credits never have been addressed independently of broader legislation. This report describes the WOTC and WtW Tax Credit and outlines issues for members of Congress.
Contributing Partner: UNT Libraries Government Documents Department
The Flat Tax, Value-Added Tax, and National Retail Sales Tax: Overview of the Issues

The Flat Tax, Value-Added Tax, and National Retail Sales Tax: Overview of the Issues

Date: December 14, 2004
Creator: Esenwein, Gregg A & Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress

Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress

Date: June 8, 1998
Creator: Storey, James R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: January 15, 2002
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Flat Tax and Other Proposals: Effects on Housing

The Flat Tax and Other Proposals: Effects on Housing

Date: April 29, 1996
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department