WTO Dispute Settlement Proceeding Regarding the Tax Treatment for Foreign Sales Corporations (Docket No. WTO/D-27)

الملخص

Pursuant to section 127(b)(1) of the Uruguay Round Agreements Act (URAA) (19 U.S.C. 3537(b)(1)), the Office of the United States Trade Representative (USTR) is providing notice that a dispute settlement panel has been established under the Marrakesh Agreement Establishing the World Trade Organization (WTO) to examine the Foreign Sales Corporation (FSC) provisions of the U.S. Internal Revenue Code.