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Terme préférentiel

foreign sales corporation  

Définition

  • A foreign sales corporation (FiSC) is a part of the United States Internal Revenue System tax code that allows exporting companies to shield profits from taxation. The European Union (EU) and other U.S. trading partners viewed this scheme as a subsidy, and challenged it in the World Trade Organization (WTO). [Source: Encyclopedia of Business in Today's World; Foreign Sales Corporation]

Concept générique

Appartient au groupe

URI

http://data.loterre.fr/ark:/67375/N9J-GW4FZ9D1-3

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