Congressional Research Service Reports - 8 Matching Results
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- Terrorism, the Future, and U.S. Foreign Policy
- No Description Available.
- Terrorism, the Future, and U.S. Foreign Policy
- No Description Available.
- Iraq: Compliance, Sanctions, and U.S. Policy
- No Description Available.
- Nuclear Arms Control: The U.S.-Russian Agenda
- No Description Available.
- Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions
- 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.
- U.S. Policy Regarding the International Criminal Court
- No Description Available.
- U.S. Policy Regarding the International Criminal Court
- No Description Available.
- Global Taxation and the United Nations: A Review of Proposals
- A discussion of the possibility of the United Nations promoting and planning imposition of international taxation on U.N. member states, including the United States was initiated in response to the March 2002 U.N.-sponsored International Conference on Financing for Development, held in Monterrey, Mexico.