The Foreign Tax Credit allows integrated oil companies to shift earnings back and forth between their domestic and off shore operations. Your comparison confuses a state tax deduction with a foreign tax credit.
In every other business, development costs must be capitalized, not deducted. Again, a direct tax subsidy.
Tax credits which are received by one competitor , but not by another were claimed by you to be a subsidy. Why is this not true when the recipient is an oil company?
I've made no such claim. ANY tax break is a subsidy.