2002 - [Elektronische Ressource]
transactions.
The FSC provisions were enacted to resolve a General Agreement on Tariffs and
Trade (GATT) dispute involving a prior … United States, a GATT panel in 1976 ruled
against all the contested tax measures. This decision led to a stalemate that was …
resolved with a GATT Council Understanding adopted in 1981 (the ‘‘1981 Under-
standing’’). Pursuant to this 1981 Understanding …