United States - Foreign Sales Corporation(FSC) ( FSC ) case makes income tax problems prominent in WTO. Whether income tax is subject to GATT Article III, or is a subsidy, is a pioneer issue in academic field. 美国外销公司税收待遇案(FSC),使所得税问题在WTO中凸显出来,所得税是否受GATT第3条管辖,属于补贴,成为理论探讨的一个前沿性问题。
CEO's salary in listed companies in developed foreign countries is relevant to various factors, such as sales of the corporation, return of shares, profit, structure of the Board of Directors. 国外市场经济发达国家的上市公司CEO薪酬与公司销售额、股票回报、利润、董事会结构等多种因素有关。