The International Tax Journal 2001 - Abstracts

The International Tax Journal 2001
TitleSubjectAuthors
An analysis of new reporting requirements for foreign trusts.(IRS rules)Business, internationalEnglebrecht, Ted D., Colburn, Steven C.
Cost-sharing agreements: "Pandora's Box" or the buy-in, buy-out challenge?Business, internationalMiesel, Victor H., Levey, Marc M., Garofalo, William S.
Data reduction techniques in the allocation of operational expenses under I.R.C. section 861: a structured approach.Business, internationalRodriguez, A.E.
Debate on the Hong Kong tax base: its criteria, principles, and problems.Business, internationalCheung, Daniel K.C.
Effect of OECD and similar initiatives on multinational operations.(Organization for Economic Cooperation and Development)Business, internationalKarp, Joel J.
Electronic commerce: erosion of tax base and challenges to the international tax authorities.Business, internationalBiscontri, Robert G., Ng, Christina Y.M., Yuen, Susana L.M.
Foreign partnerships: rules, issues, and planning opportunities regarding U.S. filing requirements.Business, internationalQuinn, Thomas F., Garre, Karen, Hangebrauck, Wendi
Narrowing the gap between tax accounting and financial accounting: Australian proposals for change.Business, internationalButcher, Bill, Kreiser, Larry, Malley, Alex
Preventing international arbitrage in reorganizations: an analysis of the gap closing provisions of the recently released final regulations to section 367(b).(IRS code)Business, internationalEvans, Cherie L., Carr, Chris A.
Recent development of tax system reforms in China: challenges and responses.Business, internationalLin, Z. Jun
The interplay of language between taxation and accounting for repairs in Australia: Should a stitch in time save nine?Business, internationalKaidonis, Mary A., Stoianoff, Natalie P.
The source of income from personal services: not always a clear-cut determination.Business, internationalDougherty, Clarissa
Transfer pricing economics: potential errors in payment terms adjustments.Business, internationalVerma, Rohit, Miesel, Victor H.
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