1996

Abstract

On 18 November 1997, the European Communities requested consultations with the United States in respect of Sections 921-927 of the US Internal Revenue Code and related measures, establishing special tax treatment for “Foreign Sales Corporations” (FSC). The European Communities contended that these provisions were inconsistent with the United States' obligations under Articles III:4 and XVI of the GATT 1994, Articles 3.1(a) and (b) of the SCM Agreement, and Articles 3 and 8 of the Agreement on Agriculture.

Countries: United States
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/content/reports/25189840/28
2000-02-24
2022-12-07
http://instance.metastore.ingenta.com/content/reports/25189840/28
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  • Published online: 24 Feb 2000
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