Guidance on the extraterritorial income exclusion

Journal
Yoder, L.D.; Waimon, R.L.
United States
International Transfer Pricing Journal 2001 (Volume 8), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The US extraterritorial income exclusion and the WTO report, in which it was found that this exclusion is an illegal export subsidy under the WTO trade rules, is dealt with. A general overview and framework regarding the ETI regime, which was created by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 on 15 November 2000, is provided.