FSC =Federal Science Council 联邦科学委员会[美]
- His clients paid $3,000 for the first year of FSC sharing and will pay $2,500 a year thereafter.
- According to the Delaware circular, "The FSC rules and the workings of any FSC or shared FSC are very complicated."
- According to the Delaware circular, "The FSC rules and the workings of any FSC or shared FSC are very complicated."
- According to the Delaware circular, "The FSC rules and the workings of any FSC or shared FSC are very complicated."
- The FSC was created by the 1984 tax act as the successor to the domestic international sales corporation, or DISC, which some foreign governments had seen as an illegal export subsidy violating trade agreements.
- "Any corporation that earns in excess of a few hundred thousand dollars per year from exports should consider participation in a shared FSC," advises a circular prepared by Delaware trade officials.
- The corporate return allows only an 80% exemption for dividends from foreign sales corporations, yet Congress neglected to include FSC units in cutting dividend exemptions to 80% from 85%.
- But Mr John Roper, director-general of the Financial Services Commission (FSC), tries to make the best of a bad job.
- For a shared FSC to pay off, the tax savings must exceed the costs of FSC ownership.
- For a shared FSC to pay off, the tax savings must exceed the costs of FSC ownership.
- "For the first time, you can look in the revenue code and see the words 'shared FSC,'" Mr. Bruce says.