On 18 November 1997, the European Communities requested consultations with the United States in respect of Sections 921-927 of the US Internal Revenue Code and related measures, establishing special tax treatment for “Foreign Sales Corporations” (FSC). The European Communities contended that...

On 18 November 1997, the European Communities requested consultations with the United States in respect of Sections 921-927 of the US Internal Revenue Code and related measures, establishing special tax treatment for “Foreign Sales Corporations” (FSC). The European Communities contended that...

In the 1970s, taxation of "windfall" profits from primary products and intervention in trade and production tempted governments into expansionary fiscal policies, whilst stifling the private sector and depressing growth. However, the experience of the recent coffee boom has so far been more...

The main purpose of the paper is to present the coverage of SPS systems in SSA countries by TPR reports, and their main findings. It also opens the discussion as to whether the SPS analytical framework in TPR reports has been sufficiently comprehensive and beneficial in guiding technical...