%0 Book
%A Jan Neugebauer
%D 2003
%C Hamburg, Deutschland
%I Diplom.de
%@ 9783832467579
%T The Extraterritorial Income Exclusion Act could be expansive Bananas
%B The latest WTO decision regarding ETI revisted
%R 10.3239/9783832467579
%U https://m.diplom.de/document/221717
%X Inhaltsangabe:Introduction:  About 28 billon dollars – is the value of the latest trade disputes between the EC and the US. The EC has battled the US export tax regime since the 1970s, requesting in its latest action before the Dispute Settlement Body (DSB) $4 billion of countervailing measures.  The World Trade Organization (WTO) has become the main battle field for the growing tensions between the United States and European Union in their trade relations. One of the longest and most expensive disputes has been the tax treatment of the exporting businesses by the US. From the very beginning the EC has alleged that these schemes violated the General Agreement on Tariffs and Trade (GATT) and since the foundation of the WTO in 1994 also the Agreement on Subsidies and Countervailing Measures (SCM). On January, 14th 2002 the Appellate Body (AB) affirmed in most parts the decision of the DSB that the Extraterritorial Income Exclusion Act (ETI) violated World Trade Law. I will try to show why this is the case, how the US can change the current taxation system, and why she should try to involve herself more in the ongoing reform of the WTO in the Doha Development Agenda.  In Part I I will therefore briefly outline the ongoing trade war between the US and the EC, outline the two major taxation systems, and put a special emphasis on the history of the Extraterritorial Income Exclusion Act dispute. In Part II I will explain the basics of the ETI tax scheme, summarize basic principles of the WTO’s Law of Subsidy, and finally try to explain why the DSB and the AB of the WTO found the ETI-regime violated WTO-Law. In Part III I will evaluate the possibilities the US now has with regard to the ETI as well as to stop the ongoing trade war and strengthening of the WTO in the Doha-Round.    Zusammenfassung:  Im Rahmen der transatlantischen Handelsbeziehungen kam und kommt es zwischen den Vereinigten Staaten und der Europäischen Gemeinschaft seit den 70 er Jahren in regelmäßigen Abständen zu Handelsstreitigkeiten vor den Streitbeilegungsorganen des GATT und der WTO. Als einer der langwierigsten Streitigkeiten zwischen den beiden Akteuren stellen sich die amerikanischen Einkommensteuerregeln für die einheimische exportierende Industrie dar.  Ein Schwerpunkt der Arbeit liegt darin aufzuzeigen, wie der amerikanische Gesetzgeber versuchte eine Schlechterstellung der amerikanischen Industrie durch verschiedenartige Ausgestaltungen des Steuerrechts zu überwinden. Es wird […]
%K welthandelsorganisation, subventionen, steuerrecht, exportbeihilfen
%G Englisch