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Taiwan: Major U.S. Arms Sales Since 1990

Description: This report discusses U.S. security assistance to Taiwan, or Republic of China (ROC), including policy issues for Congress and legislation. Congress has oversight of the Taiwan Relations Act (TRA), P.L. 96-8, which has governed arms sales to Taiwan since 1979, when the United States recognized the People's Republic of China (PRC) instead of the ROC. Two other relevant parts of the "one China" policy are the August 17, 1982, U.S.-PRC Joint Communique and the "Six Assurances" to Taiwan. U.S. arms sales to Taiwan have been significant. The United States also expanded military ties with Taiwan after the PRC's missile firings in 1995-1996. However, the U.S.-ROC Mutual Defense Treaty terminated in 1979.
Date: February 24, 2012
Creator: Kan, Shirley A.
Partner: UNT Libraries Government Documents Department

Tariff Modifications: Miscellaneous Tariff Bills

Description: Importers often request that Members of Congress introduce bills seeking to suspend or reduce tariffs on certain imports on their behalf. This report discusses the current process by which duty suspension bills and other provisions are introduced, reviewed by several government agencies and committee staff, made available for public comment, and finally included in omnibus miscellaneous trade and technical corrections bills (MTB) legislation reported out by the committees of jurisdiction.
Date: July 23, 2010
Creator: Jones, Vivian C.
Partner: UNT Libraries Government Documents Department

Tariff Modifications: Miscellaneous Tariff Bills

Description: This report discusses the current process by which duty suspension bills and other provisions are introduced, reviewed by several government agencies and committee staff, made available for public comment, and finally included in omnibus miscellaneous trade and technical corrections bills (MTBs) legislation reported out by the committees of jurisdiction.
Date: October 20, 2010
Creator: Jones, Vivian C.
Partner: UNT Libraries Government Documents Department

Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Description: This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.
Date: May 22, 2008
Creator: Marples, Donald J.
Partner: UNT Libraries Government Documents Department

Taxes and Offshore Outsourcing

Description: This report discusses the impact of taxes on international trade and investment has been debated for decades. Most recently, a variety of bills addressing international taxation have been introduced in the 110th Congress—some would cut taxes for U.S. firms overseas, while others would increase taxes on foreign investment. The debate over taxes and foreign outsourcing has tended to grow more heated during times of domestic economic weakness and high unemployment; questions arise over whether taxes contribute to such weakness by discouraging exports (or encouraging imports) or by encouraging U.S. firms to move abroad. The debate over international taxation has again become prominent as a part of the wider debate over “outsourcing.” With taxes, the debate asks how the current system affects outsourcing, and whether policies designed to limit the phenomenon might be desirable.
Date: March 11, 2008
Creator: Marples, Donald J.
Partner: UNT Libraries Government Documents Department

Taxes and Offshore Outsourcing

Description: The impact of taxes on international trade and foreign investment has had a place in tax policy debates for decades, although its prominence has waxed and waned. The debate has tended to grow more heated during times of domestic economic weakness and high unemployment ; questions arise during such times over whether taxes contribute to such weakness by discouraging exports (or encouraging imports) or by encouraging U.S. firms to move abroad. In recent months, the debate over international taxation again became prominent as a part of the wider debate over “outsourcing.” With taxes, the debate asks how the current tax system likely affects outsourcing, and whether alternative tax policies designed to limit the phenomenon might be desirable. This report applies economic analysis to both questions.
Date: December 15, 2004
Creator: Brumbaugh, David L.
Partner: UNT Libraries Government Documents Department

Technology Transfer: Use of Federally Funded Research and Development

Description: The federal government spends approximately one-third of its annual research and development budget for intramural R&D to meet mission requirements in over 700 government laboratories (including Federally Funded Research and Development Centers). The technology and expertise generated by this endeavor may have application beyond the immediate goals or intent of federally funded R&D. Congress has established a system to facilitate the transfer of technology to the private sector and to state and local governments. Critics of this policy argue that working with the agencies and laboratories continues to be difficult and time-consuming. Proponents of the current effort assert that while the laboratories are open to interested parties, the industrial community is making little effort to use them.
Date: July 7, 2006
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

Technology Transfer: Use of Federally Funded Research and Development

Description: The federal government spends approximately one-third of its annual research and development budget for intramural R&D to meet mission requirements in over 700 government laboratories (including Federally Funded Research and Development Centers). The technology and expertise generated by this endeavor may have application beyond the immediate goals or intent of federally funded R&D. Congress has established a system to facilitate the transfer of technology to the private sector and to state and local governments. Critics of this policy argue that working with the agencies and laboratories continues to be difficult and time-consuming. Proponents of the current effort assert that while the laboratories are open to interested parties, the industrial community is making little effort to use them.
Date: August 3, 2006
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

Technology Transfer: Use of Federally Funded Research and Development

Description: The government spends approximately one third of the $83 billion federal R&D budget for intramural research and development to meet mission requirements in over 700 government laboratories. Congress has established a system to facilitate the transfer of technology to the private sector and to state and local governments. Despite this, use of federal R&D results has remained restrained, although there has been a significant increase in private sector interest and activities over the past several years. At issue is whether incentives for technology transfer remain necessary, if additional legislative initiatives are needed to encourage increased technology transfer, or if the responsibility to use the available resources now rests with the private sector.
Date: May 30, 2006
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department