See IRS Fact Sheet FS-2011-13 (December 2011) for examples of reasonable cause.
FORBES: New Streamlined Filing Compliance Procedures for Non-Resident U.S. Taxpayers
Participants also learned that the stolen camera model, named FS-E40, was the fourth in a line of sequentially named products: the FS-E10 through FS-E30.
FORBES: 'iPhone 6' vs. 'New iPhone' -- How to Brand a Next-Generation Product
Mr. Chairman, Members of the Committee, I appreciate very much the opportunity to participate in your deliberations on the revised U.S.-Japanese agreement governing co-development and co-production of the FS-X fighter aircraft.
Independent Capability: Proponents contend that, given the fact that the Japanese have already designed the FS-X predecessor (the F-1) and have coproduced the F-4 and F-15 fighter aircraft with McDonnell-Douglas, the Japanese have an independent capability, with time, to design and produce the FS-X.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
As one who argued last February that the reasons that prompted the Japanese to agree to co-development of the FS-X in the first place (commercial self-interest, not altruism) would continue to govern, I am gratified that it proved possible to revisit and improve some of the points in the original deal.
As a point of departure for my testimony, I would like to ask that a paper recently prepared by the Center for Security Policy concerning the pro's and con's of the original FS-X arrangement entitled "The U.S.-Japan FS-X Agreement: Assessing the Stakes" be inserted in the record in its entirety at this point.
In addition, the revised deal gives the United States access to Japanese technology -- both that derived from transferred F-16 data and that arising from four FS-X development areas where the Japanese do not intend to -- or cannot -- obtain U.S. equipment or software.
Particularly noteworthy in this regard are new, express commitments to percentage shares of the co-development and co-production phases of the FS-X program.
The new Four Seasons (nyse: FS - news - people ) going up in Saudi Arabia is being funded by Saudi Prince Alwaleed bin Talal , a nephew of King Fahd and owner of 14 other hotels in the Middle East.
Mr. Chairman, Members of the Subcommittee, I appreciate very much the opportunity to participate in what will prove to be, I am certain, but the first of many congressional hearings into the U.S.-Japanese agreement on the FS-X fighter aircraft.
We were told, of course, that the optimal means of meeting Japan's air defense commitments in the 1990's -- namely, an off-the-shelf purchase of F-16's -- had been categorically rejected by the Japanese and that the FS-X deal was the best of the remaining options.
The agreement contains FS-X technology flow-back guarantees, including U.S. participation in the manufacture and testing of new technology components such as advanced co-cured composite wings, new avionics, and phased-array radar.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
As opposed to the near-term improvement an off-the-shelf procurement of modern U.S. aircraft could have afforded, the FS-X will not enter service until the late 1990s.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
While some participants learned that the next-generation model followed that pattern, the FS-E50, others were told that the new model had a new name: the Spectra.
FORBES: 'iPhone 6' vs. 'New iPhone' -- How to Brand a Next-Generation Product
Non-transferability: According to General Dynamics, the FS-X program transfers neither technology nor methodology especially useful to a Japanese competitor in the commercial aerospace market.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
I, for one, am not persuaded that the co-cured composite wings and phased array radar technologies identified for "flow-back" to the United States under the FS-X deal meet that test.
Is Japan willing to consider offsetting the codevelopment arrangement on the FS-X with a substantial off-the-shelf defense purchase to demonstrate Japanese willingness to buy American when it is sensible to do so?
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Future Off-the-Shelf Purchases: In the event the United States does decide to go ahead with the FS-X deal either as presently negotiated or with improvements, the executive and legislative branches should make it clear that this is not the basis upon which we intend to do business in every case in the future.
The merits of urging the packaging of the FS-X project with a major off-the-shelf purchase from the United States should also be seriously examined.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Under the terms of the agreement, Japan will modify an existing F-16 design to produce by the late 1990s a new aircraft, designated the FS-X (Fighter Support Experimental).
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
At the heart of the debate to date about the FS-X agreement have been various claims and counter-claims concerning the effect of the F-16 technology and manufacturing know-how the United States will supply Japan on the latter's competitive industrial position.
Proponents of the agreement believe that failure to implement the FS-X transaction could seriously impair U.S.-Japan defense relations and adversely affect Japan's willingness to make major purchases from the United States in the future.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Although technically the FS-X codevelopment project is not subject to the 30-day congressional waiting period under the Arms Export Control Act, the Bush Administration evidently for political reasons has decided to treat the matter as though it were subject to the 36(c) provisions of the Act.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Although technically the FS-X codevelopment project is not subject to the 30-day congressional waiting period under the Arms Export Control Act, the Bush Administration -- evidently for political reasons -- has decided to treat the matter as though it were subject to the 36(c) provisions of the Act.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Opponents in both Houses have, nonetheless, begun to express serious reservations about the FS-X deal, principally on the grounds that the long-term implications for U.S. competitiveness have not been adequately factored into the arrangement.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Trade Benefits: The FS-X will help the U.S. trade balance in the short-term.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Space launch: Technologies codeveloped by the FS-X project may contribute to Japanese efforts to build an indigenous space launch industry -- again in competition with America's own developing commercial launch capabilities.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
The data to be transferred in connection with the FS-X is currently available to other U.S. allies who already participate in F-16 manufacturing.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
If the United States goes along with the agreement, will the FS-X deal establish a precedent that will embolden the Japanese to move away from future off-the-shelf purchases in favor of codevelopment and coproduction arrangements?
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
Military aviation: The technology transferred to Japan under the FS-X project could ultimately enable Japan to develop a capability to produce and export fighter aircraft to third countries -- thereby becoming a formidable U.S. competitor in yet another area.
CENTERFORSECURITYPOLICY: The US-Japan FS-X Fighter Agreement: Assessing The Stakes
应用推荐