OBS_VALUE: Foreign corporations are subject to withholding tax, which is not considered a trade restriction. The SBIR and STTR are programs which allow a specific percentage of federal R&D funds for small business. Only American-owned firms are eligible for these subsidies. Furthermore, foreign owned companies (more than 50% foreign share) are not eligible for insurance and guarantees for investment in eligible developing countries. U.S. International Development Finance Corporation's insurance and loan guarantees are not available to certain aliens, foreign enterprises, or foreign-controlled domestic enterprises. See also OECD National Treatment Instrument:http://www.oecd.org/investment/investment-policy/nationaltreatmentinstrument.htm. 