87,381 Matching Results

Results open in a new window/tab.

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions (open access)

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Date: June 25, 2002
Creator: Brumbaugh, David L.
Object Type: Report
System: The UNT Digital Library
Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions (open access)

Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions

The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Date: July 25, 2001
Creator: Brumbaugh, David L.
Object Type: Report
System: The UNT Digital Library
The U.S.-Singapore Free Trade Agreement (open access)

The U.S.-Singapore Free Trade Agreement

None
Date: July 25, 2003
Creator: Nanto, Dick K.
Object Type: Report
System: The UNT Digital Library
The U.S.-Chile Free Trade Agreement: Economic and Trade Policy Issues (open access)

The U.S.-Chile Free Trade Agreement: Economic and Trade Policy Issues

None
Date: July 25, 2003
Creator: Hornbeck, J. F.
Object Type: Report
System: The UNT Digital Library
Most-Favored-Nation Status of the People's Republic of China (open access)

Most-Favored-Nation Status of the People's Republic of China

None
Date: July 25, 2001
Creator: Pregelj, Vladimir N.
Object Type: Report
System: The UNT Digital Library
Caribbean Basin Interim Trade Program: CBI/NAFTA Parity (open access)

Caribbean Basin Interim Trade Program: CBI/NAFTA Parity

The entry into force, on January 1, 1994, of the North American Free Trade Agreement (NAFTA) has eliminated the advantage that the beneficiaries of the Caribbean Basin Economic Recovery Act (CBERA) and related provisions of the Caribbean Basin Initiative (CBI) had enjoyed in trade with the United States relative to Mexico, and gave Mexico an increasingly significant competitive edge over the CBERA countries. The scheduled further implementation of the NAFTA would have resulted in a substantial advantage to Mexico over the CBERA countries and vitiate in part the purpose of the CBERA.
Date: March 25, 2003
Creator: Pregelj, Vladimir N.
Object Type: Report
System: The UNT Digital Library
Trade Negotiations in the 108th Congress (open access)

Trade Negotiations in the 108th Congress

None
Date: September 25, 2003
Creator: Fergusson, Ian F. & Sek, Lenore
Object Type: Report
System: The UNT Digital Library
"Junk E-mail": An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail ("Spam") (open access)

"Junk E-mail": An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail ("Spam")

Unsolicited commercial e-mail (UCE), also called “spam” or “junk e-mail,” aggravates many computer users. Not only can spam be a nuisance, but its cost may be passed on to consumers through higher charges from Internet service providers who must upgrade their systems to handle the traffic. Also, some spam involves fraud, or includes adult-oriented material that offends recipients or that parents want to protect their children from seeing. Proponents of UCE insist it is a legitimate marketing technique that is protected by the First Amendment. While 34 states have anti-spam laws, there is no federal law specifically concerning spam. Nine “antispam” bills are pending in the 108th Congress: H.R. 1933 (Lofgren), H.R. 2214 (Burr-Tauzin-Sensenbrenner), H.R. 2515 (Wilson), S. 563 (Dayton), S. 877 (Burns-Wyden), S. 1052 (Nelson-FL), S. 1231 (Schumer), S. 1293 (Hatch), and S. 1327 (Corzine). Tables providing brief “side-by-side” comparisons of the bills are included in this report.
Date: June 25, 2003
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Broadband Internet Access: Background and Issues (open access)

Broadband Internet Access: Background and Issues

This is one part in the series of reports that provide a background and analysis, and most recent developments regarding broadband or high-speed Internet access. The report starts out by answering questions; what is broadband and why is it important? This report also discusses broadband technologies, the status of broadband deployment and the related policy issues, as well as the legislation in congress.
Date: July 25, 2002
Creator: Gilroy, Angele A. & Kruger, Lennard G.
Object Type: Report
System: The UNT Digital Library
Fact Sheet on Congressional Tax Proposals (open access)

Fact Sheet on Congressional Tax Proposals

A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distressed communities legislation and a repeal of the installment sales provision included in the extenders bill. A number of separate tax bills are also under consideration. The general tax cut proposal included across-the-board tax cuts, benefits for married couples, phase-out of the alternative minimum tax, a reduction in capital gains taxes, a phase-out of the estate tax and provisions relating to education and health.
Date: May 25, 2000
Creator: Gravelle, Jane G.
Object Type: Report
System: The UNT Digital Library
Space Launch Vehicles: Government Activities, Commercial Competition, and Satellite Exports (open access)

Space Launch Vehicles: Government Activities, Commercial Competition, and Satellite Exports

None
Date: April 25, 2005
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
U.S. Space Programs: Civilian, Military, and Commercial (open access)

U.S. Space Programs: Civilian, Military, and Commercial

None
Date: February 25, 2003
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Superfund Cleanup Standards Reconsidered (open access)

Superfund Cleanup Standards Reconsidered

The reauthorization of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), commonly known as Superfund, has focused on two major areas of reform: liability, and cleanup standards/remedy selection.
Date: October 25, 1995
Creator: Gray, Lisa
Object Type: Report
System: The UNT Digital Library
Social Security Program Protection Act of 2002 (H.R. 4070) (open access)

Social Security Program Protection Act of 2002 (H.R. 4070)

None
Date: November 25, 2002
Creator: Nuschler, Dawn
Object Type: Report
System: The UNT Digital Library
Social Security Reform (open access)

Social Security Reform

None
Date: September 25, 2000
Creator: Koitz, David Stuart & Kollmann, Geoffrey
Object Type: Report
System: The UNT Digital Library
Social Security: The Cost-of-Living Adjustment in January 2002 (open access)

Social Security: The Cost-of-Living Adjustment in January 2002

None
Date: October 25, 2001
Creator: Koitz, David Stuart; Kollmann, Geoffrey & Sidor, Gary
Object Type: Report
System: The UNT Digital Library
Federal Research and Development Funding: FY2003 (open access)

Federal Research and Development Funding: FY2003

None
Date: March 25, 2002
Creator: Moteff, John D.
Object Type: Report
System: The UNT Digital Library
Federal Research and Development: Budgeting and Priority-Setting Issues, 107th Congress (open access)

Federal Research and Development: Budgeting and Priority-Setting Issues, 107th Congress

None
Date: March 25, 2002
Creator: Knezo, Genevieve J.
Object Type: Report
System: The UNT Digital Library
National Park Management and Recreation (open access)

National Park Management and Recreation

None
Date: November 25, 2002
Creator: Hardy-Vincent, Carol & Whiteman, David
Object Type: Report
System: The UNT Digital Library
National Park Management and Recreation (open access)

National Park Management and Recreation

None
Date: October 25, 2002
Creator: Hardy-Vincent, Carol & Whiteman, David
Object Type: Report
System: The UNT Digital Library
Presidential and Vice Presidential Succession: Overview and Current Legislation (open access)

Presidential and Vice Presidential Succession: Overview and Current Legislation

None
Date: March 25, 2003
Creator: Neale, Thomas H.
Object Type: Report
System: The UNT Digital Library
Population and Development: the 1994 Cairo Conference (open access)

Population and Development: the 1994 Cairo Conference

None
Date: August 25, 1994
Creator: Tarnoff, Curt
Object Type: Report
System: The UNT Digital Library
Argentina's Political Upheaval (open access)

Argentina's Political Upheaval

This report examines Argentina’s political upheaval in the early 2000s; the outlook for the Duhalde government (President Eduardo Duhalde being sworn in on December 2003); and related implications for the United States.
Date: January 25, 2002
Creator: Sullivan, Mark P.
Object Type: Report
System: The UNT Digital Library
Iraq: U.S. Regime Change Efforts and Post-Saddam Governance (open access)

Iraq: U.S. Regime Change Efforts and Post-Saddam Governance

Operation Iraqi Freedom accomplished a long-standing objective, the overthrow of Saddam Hussein, but replacing that regime with a stable, moderate, democratic political structure has run into substantial difficulty. Past U.S. efforts to change the regime failed because of limited U.S. commitment, disorganization of the Iraqi opposition, and the efficiency and ruthlessness of Iraq’s several overlapping security services. Previous U.S. Administrations had ruled out major U.S. military action to change Iraq’s regime, believing such action would be risky and not necessarily justified by the level of Iraq’s lack of compliance on WMD disarmament.
Date: November 25, 2003
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library