foreign sales corporations

• Foreign sales corporations

• Foreign sales corporations - subsidies, sanctions, and trade wars.

ABSTRACT The largest sanctions in the history of the World Trade Organization, the need to stabilize an ailing economy, and the need to maintain str...

• Vanderbilt Journal of Transnational Law
• Vol. 35 Nbr. 1, January 2002

• An analysis of foreign sales corporations and the European Communities' four billion-dollar retaliation.

I. INTRODUCTION Located in Geneva, Switzerland, the World Trade Organization (1) is comprised of over 140 members. (2) Since its inception in 1994, ...

• Denver Journal of International Law and Policy
• Vol. 31 Nbr. 2, December 2002

• 26 CFR 1.1248-1 - Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.

• Code of Federal Regulations - Title 26: Internal Revenue

• Foreign sales corporations.

Foreign sales corporations' (FSC) tax policy for calculation of estimated tax and refund claims is inefficient, causing administrative delays and burdens for the corporation and the government. FSC refunds should not need Joint Committee on Taxation review because the refund amount is balanced by the increased tax liability incurred by their related supplier. The problem with estimated tax is that FSC's are unable to accurately calculated combined tax income (CTI) until after the tax-year closes. In addition, filing extensions require a 90% payment which is impossible without the CTI calculation.

• Tax Executive
• Vol. 44 Nbr. 3, May 1992

• Statement Calling for Congressional Action On Foreign Sales Corporations/Extraterritorial Income Legislation

I urge Congress to take up and pass FSC/ETI legislation that reforms the Tax Code, removes the underlying reason for the tariffs that have been imposed today on American exports, and further advances the competitiveness of American manufacturers and job creators.

• Weekly Compilation of Presidential Documents
• July 29, 2009

• 26 USC 1249 - Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations

• US Code - Title 26: Internal Revenue Code

• Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000.

Foreign sales corporations

• The Tax Adviser
• Vol. 32 Nbr. 9, September 2001

• Comments on foreign sales corporations, March 2, 1990.

Comments on Foreign Sales Corporations On March 2, 1990, Tax Executives Institute filed the following comments with the Internal Revenue Service on ...

• Tax Executive
• Vol. 42 Nbr. 2, March 1990

• World Trade Organization: Dispute settlement panel establishment requests— Foreign sales corporations; tax treatment,

• FR, October 06, 1998
• Notices
• Trade Representative, Office of United States

• IRA-owned FSCs.

Foreign sales corporations; taxation

• The Tax Adviser
• Vol. 30 Nbr. 9, September 1999