A Comprehensive History of Foreign Sales Corporation Legislation and Related World Trade Organization Rulings

Banks, Stacey L.
September 2002
Multinational Business Review (St. Louis University);Fall2002, Vol. 10 Issue 2, p98
Academic Journal
Provides a comprehensive history of U.S. legislation and General Agreement on Tariffs and Trade and World Trade Organization rulings concerning foreign sales corporations. Provisions of the domestic international sales corporation legislation of 1971; Benefits of the foreign sales corporation for exporters; Information on the U.S. Congress' request for administration to offer proposals for changing the tax system.


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