Tax Policy: Historical Tax Treatment of INTELSAT and Current Tax Rules for Satellite Corporations (open access)

Tax Policy: Historical Tax Treatment of INTELSAT and Current Tax Rules for Satellite Corporations

A letter report issued by the Government Accountability Office with an abstract that begins "The International Telecommunications Satellite Organization (INTELSAT)--an intergovernmental organization launched in 1964 to design, develop, and operate a commercial telecommunications satellite system--enjoyed certain privileges that domestic companies do not, including some related to taxation. Each member nation designated a Signatory to participate as an investor. The U.S. Signatory was COMSAT, a private corporation. Intelsat privatized in 2001, and its tax situation changed. In response to congressional requests for information on whether Intelsat could continue to enjoy any preferential tax treatment as a foreign corporation, GAO did this study to describe how INTELSAT and COMSAT were treated for U.S. tax purposes prior to INTELSAT'S privatization and to describe how current U.S. tax treatment for a domestically incorporated satellite company in the United States compares to current U.S. tax treatment for a foreign corporation with operations, services, and revenue in the United States."
Date: September 13, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Rural Housing Service: Updated Guidance and Additional Monitoring Needed for Rental Assistance Distribution Process (open access)

Rural Housing Service: Updated Guidance and Additional Monitoring Needed for Rental Assistance Distribution Process

A letter report issued by the Government Accountability Office with an abstract that begins "The Rural Housing Service's (RHS) Section 521 rental assistance program provides rental subsidies for about 250,000 rural tenants. Because the program has a waiting list of 80,000 eligible tenants and there are over 1.3 million rural low-income renters eligible for housing subsidies, it is important to effectively distribute resources to extend assistance to as many needy tenants as possible. Therefore, GAO was asked to assess (1) how RHS distributes rental assistance funds to properties and tenants, (2) how RHS monitors the use of rental assistance funds, and (3) whether there are sufficient internal controls in place to ensure that these funds are being effectively administered and used."
Date: September 13, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Telecommunications: Intelsat Privatization and the Implementation of the ORBIT Act (open access)

Telecommunications: Intelsat Privatization and the Implementation of the ORBIT Act

A letter report issued by the Government Accountability Office with an abstract that begins "In 2000, the Congress passed the Open-market Reorganization for the Betterment of International Telecommunications Act (ORBIT Act) to help promote a more competitive global satellite services market. The ORBIT Act called for the full privatization of INTELSAT, a former intergovernmental organization that provided international satellite services. GAO agreed to provide federal officials' and stakeholders' views on (1) whether the privatization steps required by the ORBIT Act have been implemented and whether there were potential inconsistencies between ORBIT Act requirements and U.S. obligations made in international trade agreements; (2) whether access by global satellite companies to non-U.S. markets has improved since the enactment of the ORBIT Act and, if so, to what is this generally attributed; and (3) if any market access problems remain, what role does the Federal Communications Commission (FCC) have in addressing those problems under the ORBIT Act."
Date: September 13, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Management: Tools for Measuring and Managing Defense Agency Performance Could Be Strengthened (open access)

Defense Management: Tools for Measuring and Managing Defense Agency Performance Could Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "GAO was mandated to assess the effectiveness of defense agency performance contracts as management tools. As agreed, GAO also reviewed other tools (performance plans and balanced scorecards) and focused on three defense agencies--the Defense Logistics Agency (DLA), the Defense Information Systems Agency (DISA), and the Department of Defense Education Activity (DODEA). GAO addressed (1) the extent that the defense agencies initially used performance contracts, including whether this tool addressed attributes associated with results-oriented management; (2) defense agencies' efforts to implement performance plans using lessons learned from the initial contracts; and (3) the extent DOD established mechanisms to share lessons learned. GAO reviewed the content of these tools, but not the actual or reported performance. DISA has not yet finalized its scorecard, thus this report discusses only DISA's plans for its scorecard."
Date: September 13, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Maritime Security Fleet: Many Factors Determine Impact of Potential Limits on Food Aid Shipments (open access)

Maritime Security Fleet: Many Factors Determine Impact of Potential Limits on Food Aid Shipments

A letter report issued by the Government Accountability Office with an abstract that begins "Food aid cargo must generally be carried on U.S.-flag ships under requirements set by the cargo preference program. Two groups of carriers compete for this cargo: (1) those that participate in the Maritime Security Program and receive an annual government subsidy--generally liners operating on scheduled routes and (2) those that do not--generally carriers operating on a charter basis. Congress directed GAO to study (1) how the cargo preference and Maritime Security programs are designed and who participates;(2) the nature and extent of MSF and non-MSF carrier participation and competition in the food aid program; and (3) how a tonnage limitation on bagged preference cargo for MSF vessels could affect MSF, other U.S.-flag ships, the cargo preference food aid program, and the ports servicing these ships."
Date: September 13, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library