Questions and context attached
2 essays – 3000 words each (including footnotes)
footnote and source reliable and relevant books/websites/journals – OSCOLA referencing

Foreign Derived Intangible Income (FDII) –
•U.S. history of tax incentives for exports.
•Who gets FDII deduction and how is it calculated?
•An example.
•What is the policy behind FDII?