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Export tax incentives

Author: Neal J Block; Erik J Christenson; Matthew S Mauney; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management Inc., [2019]- ©2019-
Series: Tax management portfolios, 6360.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
"Tax Management Portfolio, Export Tax Incentives, No. 6360, discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute one of the two remaining export tax incentives under the Internal Revenue Code of 1986, as amended. The Portfolio also discusses the rules pertaining to foreign derived intangible income (FDII), which is the other export tax  Read more...
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Additional Physical Format: Online version:
Block, Neal J.
Export tax incentives.
Arlington, VA : Tax Management, [2009]-
(OCoLC)60492810
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Neal J Block; Erik J Christenson; Matthew S Mauney; Tax Management Inc.,
ISBN: 9781633592827 1633592820
OCLC Number: 1090549831
Notes: "This portfolio revises and supersedes 934-2nd T.M."--Cover
"Bloomberg Tax"--Cover.
Description: volumes (loose-leaf) : illustrations ; 28 cm.
Contents: Detailed Analysis I. Prior Export Tax Incentives Under the Code II. Interest-Charge DISCs (IC DISCs) III. Foreign Derived Intangible Income (FDII) IV. Use of DISC Regime and FDII Regime for Transactions Meeting the Requirements for Both Regimes Working Papers.
Series Title: Tax management portfolios, 6360.
Responsibility: by Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX.

Abstract:

"Tax Management Portfolio, Export Tax Incentives, No. 6360, discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute one of the two remaining export tax incentives under the Internal Revenue Code of 1986, as amended. The Portfolio also discusses the rules pertaining to foreign derived intangible income (FDII), which is the other export tax incentive under the Code. The IC DISC rules are a continuation of the DISC rules, which were originally enacted in 1971, significantly revised in 1984, and remain in the wake of the enactment and repeal of two other export tax regimes, the foreign sales corporation (FSC) rules and the extraterritorial income (ETI) rules. The FSC and ETI rules continue to influence the DISC regime. The FDII rules have a much shorter history, having been enacted in 2017."

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