The Resource Export tax incentives - what happens next

Export tax incentives - what happens next

Label
Export tax incentives - what happens next
Title
Export tax incentives - what happens next
Creator
Subject
Language
eng
Summary
Tax incentives to encourage exports from the United States have taken many forms over the years including the Western Hemisphere Trading Corporation, Domestic International Sales Corporation (DISC), and the Foreign Sales Corporation. Currently, the Code provides two types of export tax incentives, the Interest-Charge Domestic International Sales Corporation (IC-DISC) and the Foreign-Derived Intangible Income (FDII) deduction. This article provides an overview of the mechanics for each incentive and compares and contrasts the incentives including an example comparing the potential benefits. Finally, the article highlights potential tax legislation that will impact these two incentives
Citation source
In: International tax journal. - Riverwoods. - Vol. 47 (2021), no. 3 (May-June) ; p. 31-36
http://library.link/vocab/creatorName
  • Cornett, M.J
  • Woodson, B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • export
  • FDII
  • DISC
Label
Export tax incentives - what happens next
Instantiates
Publication
Label
Export tax incentives - what happens next
Publication

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