Tax Incentives for U.S. Exports

Tax Incentives for U.S. Exports
Author: Robert Feinschreiber
Publisher:
Total Pages: 408
Release: 1975
Genre: Business & Economics
ISBN:

This book is designed as a guide to tax shelters planned to increase U.S. exports. The author covers the Western Hemisphere Trade Corporation and the Domestic International Sales Corporation and compares the two. Relevant portions of the IRC and federal tax regulations, and a selection of the relevant cases as at October 3, 1974 are appended.

Tax Incentives for Exports

Tax Incentives for Exports
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
Total Pages: 344
Release: 1979
Genre: Export marketing
ISBN:

Tax Incentives and Small Business Exports

Tax Incentives and Small Business Exports
Author: United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities
Publisher:
Total Pages: 350
Release: 1982
Genre: Domestic international sales corporations
ISBN:

Export Tax Incentives

Export Tax Incentives
Author: Neal J. Block
Publisher:
Total Pages:
Release:
Genre: Domestic international sales corporations
ISBN: 9781633592827

...discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute one of the two remaining export tax incentives under the Internal Revenue Code of 1986, as amended. The Portfolio also discusses the rules pertaining to foreign derived intangible income (FDII), which is the other export tax incentive under the Code. The IC DISC rules are a continuation of the DISC rules, which were originally enacted in 1971, significantly revised in 1984, and remain in the wake of the enactment and repeal of two other export tax regimes, the foreign sales corporation (FSC) rules and the extraterritorial income (ETI) rules. The FSC and ETI rules continue to influence the DISC regime. The FDII rules have a much shorter history, having been enacted in 2017.

U.S. Export Incentives And Investment Behavior

U.S. Export Incentives And Investment Behavior
Author: Ganga P Ramdas
Publisher: Routledge
Total Pages: 146
Release: 2019-06-19
Genre: Political Science
ISBN: 1000003434

This book examines a critical variable that is used as an incentive to manufacturers to stimulate exports of U.S. goods and services. It also examines the effects of the U.S. federal income tax deferral incentive on the investment behavior of U.S. manufacturing firms.

Export Tax Incentives

Export Tax Incentives
Author: Mark C. Thompson
Publisher:
Total Pages:
Release: 2009
Genre: Domestic international sales corporations
ISBN: 9781558716889

... examines the history of export tax incentives under the Internal Revenue Code and then discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute the only export tax incentive under the Code. The IC DISC rules are a remnant from the DISC rules, which were originally enacted by the Revenue Act of 1971 and then significantly revised by the Deficit Reduction Act of 1984.

International Trade Subsidy Rules and Tax and Financial Export Incentives

International Trade Subsidy Rules and Tax and Financial Export Incentives
Author: Paulo Penteado Neto
Publisher: AuthorHouse
Total Pages: 216
Release: 2012
Genre: Commercial policy
ISBN: 1467054585

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.