美国“DISC”、“FSC”、“ETI”税收案的启示

Revelations from the "DISC" "FSC" "ETI" Act of the United States

美国外国销售公司税收案是WTO受理与补贴有关的较有代表性的案件。从DISC到FSC,再到ETI,美国连续设计了一些税收措施以促进其出口。采用全球税收体制国家的纳税人与实行豁免制国家的纳税人在低税率来源国竞争时,前者处于不利地位。境外所得豁免征税不构成被禁止的出口补贴。避免国际双重征税的措施,能免于SCM协议下的审查。

The case united states- tax treatment for ＂foreign sales corporations＂ was a representative case in WTO which connected with subsidy. From DISC act to FSC act then ETI act, the untied states had enacted aeries tax policies to promote exportation. Tax payers of globle tax system countries will take a disadvantaged position when competing with tax payers of exemption tax system countries in lower rate countries. The exemption of tax of foreign income will not constitute prohibited subsidies. Measures avoiding double international tax can be exempted from exam of SCM Agreement.