United states tax treatment for "foreign sales corporations"


Issues Raised in This Appeal



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Issues Raised in This Appeal


          1. The following two issues are raised in the appeal of the United States:

            1. whether the Panel erred in finding that Section 5(c)(1)(B) ("Section 5") of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (the "ETI Act")1, grandfathering prohibited foreign sales corporations ("FSC") subsidies, was within its terms of reference2; and

            2. whether the Panel erred in finding that, to the extent the United States maintains prohibited FSC and extraterritorial income ("ETI") subsidies through the transition and grandfathering measures at issue, "it continues to fail to implement fully the operative DSB recommendations and rulings to withdraw the prohibited subsidies and to bring its measures into conformity with its obligations under the relevant covered agreements."3






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