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A History Of The Extraterritorial Income Eti And Foreign Sales Corporation Fsc Export Tax Benefit Controversy
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Book Synopsis A History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-benefit Controversy by : David Brumbaugh
Download or read book A History of the Extraterritorial Income (ETI) and Foreign Sales Corporation (FSC) Export Tax-benefit Controversy written by David Brumbaugh and published by . This book was released on 2006 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Benefits for Exporters by : David Brumbaugh
Download or read book Tax Benefits for Exporters written by David Brumbaugh and published by . This book was released on 2005 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Extraterritorial Income Exclusion Act could be expansive Bananas by : Jan Neugebauer
Download or read book The Extraterritorial Income Exclusion Act could be expansive Bananas written by Jan Neugebauer and published by diplom.de. This book was released on 2003-05-05 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: About 28 billon dollars is the value of the latest trade disputes between the EC and the US. The EC has battled the US export tax regime since the 1970s, requesting in its latest action before the Dispute Settlement Body (DSB) $4 billion of countervailing measures. The World Trade Organization (WTO) has become the main battle field for the growing tensions between the United States and European Union in their trade relations. One of the longest and most expensive disputes has been the tax treatment of the exporting businesses by the US. From the very beginning the EC has alleged that these schemes violated the General Agreement on Tariffs and Trade (GATT) and since the foundation of the WTO in 1994 also the Agreement on Subsidies and Countervailing Measures (SCM). On January, 14th 2002 the Appellate Body (AB) affirmed in most parts the decision of the DSB that the Extraterritorial Income Exclusion Act (ETI) violated World Trade Law. I will try to show why this is the case, how the US can change the current taxation system, and why she should try to involve herself more in the ongoing reform of the WTO in the Doha Development Agenda. In Part I I will therefore briefly outline the ongoing trade war between the US and the EC, outline the two major taxation systems, and put a special emphasis on the history of the Extraterritorial Income Exclusion Act dispute. In Part II I will explain the basics of the ETI tax scheme, summarize basic principles of the WTO s Law of Subsidy, and finally try to explain why the DSB and the AB of the WTO found the ETI-regime violated WTO-Law. In Part III I will evaluate the possibilities the US now has with regard to the ETI as well as to stop the ongoing trade war and strengthening of the WTO in the Doha-Round. Zusammenfassung: Im Rahmen der transatlantischen Handelsbeziehungen kam und kommt es zwischen den Vereinigten Staaten und der Europäischen Gemeinschaft seit den 70 er Jahren in regelmäßigen Abständen zu Handelsstreitigkeiten vor den Streitbeilegungsorganen des GATT und der WTO. Als einer der langwierigsten Streitigkeiten zwischen den beiden Akteuren stellen sich die amerikanischen Einkommensteuerregeln für die einheimische exportierende Industrie dar. Ein Schwerpunkt der Arbeit liegt darin aufzuzeigen, wie der amerikanische Gesetzgeber versuchte eine Schlechterstellung der amerikanischen Industrie durch verschiedenartige Ausgestaltungen des Steuerrechts zu überwinden. Es wird [...]
Book Synopsis Export Tax Benefits and the WTO by :
Download or read book Export Tax Benefits and the WTO written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher : ISBN 13 : Total Pages :72 pages Book Rating :4.F/5 ( download)
Book Synopsis First in Series on the Extraterritorial Income Regime by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Download or read book First in Series on the Extraterritorial Income Regime written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2002 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Export Tax Benefits and the WTO by : David L Brumbaugh
Download or read book Export Tax Benefits and the WTO written by David L Brumbaugh and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Role of the Extraterritorial Income Exclusion Act in the International Competitiveness of U.S. Companies by : United States. Congress. Senate. Committee on Finance
Download or read book The Role of the Extraterritorial Income Exclusion Act in the International Competitiveness of U.S. Companies written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2002 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.F/5 ( download)
Book Synopsis Third in Series on the Extraterritorial Income Regime by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Download or read book Third in Series on the Extraterritorial Income Regime written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2003 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis WTO's Extraterritorial Income Decision by : United States. Congress. House. Committee on Ways and Means
Download or read book WTO's Extraterritorial Income Decision written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2002 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Export Tax Benefits and the WTO by : David Brumbaugh
Download or read book Export Tax Benefits and the WTO written by David Brumbaugh and published by . This book was released on 2001 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Export Tax Benefits and the WTO by : David Brumbaugh
Download or read book Export Tax Benefits and the WTO written by David Brumbaugh and published by . This book was released on 2007 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Export Tax Benefits and the WTO by :
Download or read book Export Tax Benefits and the WTO written by and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid retaliatory tariffs, U.S. legislation in 2000 replaced FSC with a redesigned export benefit, the "extraterritorial income" (ETI) provisions. The EU maintained that ETI is also not WTO-compliant, and WTO panel reports again supported the EU, and approved the EU's request for up to $4 billion of tariffs. The EU, however, has indicated it will not impose tariffs as long as the United States makes progress on achieving WTO compliance. In the 107th Congress, Representative Thomas introduced H.R. 5095, combining repeal of ETI with tax reductions for U.S. firms' foreign business operations, but no action was taken on the bill. In the 108th Congress, Representatives Crane and Rangel and Senator Hollings proposed H.R. 1769 and S. 970, which would replace ETI with a tax benefit linked to domestic U.S. production income. Representative Thomas introduced H.R. 2896, containing provisions similar to those in H.R. 5095, but with the addition of several tax benefits for domestic investment. Senator Hatch introduced S. 1475, a similar, but not identical proposal. On September 18, Senators Grassley and Baucus proposed S. 1637, with a different mix of benefits for domestic and overseas investment. For its part, economic analysis suggests that FSC and ETI do little to increase exports but likely trigger exchange rate adjustments that also result in an increase in U.S. imports; the long-run impact on the trade balance is probably extremely small. Economic theory also suggests that export benefits likely reduce U.S. economic welfare. This report will be updated as events warrant.
Book Synopsis The Foreign Sales Corporation (FSC) Tax Benefit for Exporting by : David L. Brumbaugh
Download or read book The Foreign Sales Corporation (FSC) Tax Benefit for Exporting written by David L. Brumbaugh and published by . This book was released on 2000 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Interface of International Trade Law and Taxation by : Jennifer E. Farrell
Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell and published by IBFD. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023-09-22 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Book Synopsis WTO's Extraterritorial Income Decision by : United States. Congress. House. Committee on Ways and Means
Download or read book WTO's Extraterritorial Income Decision written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2002 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Trade Subsidy Rules and Tax and Financial Export Incentives by : Paulo Penteado Neto
Download or read book International Trade Subsidy Rules and Tax and Financial Export Incentives written by Paulo Penteado Neto and published by AuthorHouse. This book was released on 2012 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study researches interrelations between international trade subsidy rules and the use of tax and financial export incentives by developing countries. The author proclaims that developing countries should be allowed to adopt certain incentives without violating the WTO rules concerning subsidies. After a discussion about the right to development and the fair/just trade the author analyses the WTO concept of subsidy and its categories in light of the US-Foreign Sales Corporations (US-FSC) WTO case decision.
