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18 Intertax 1 (1990)

handle is hein.kluwer/intrtax0018 and id is 1 raw text is: Publishers Kluwer Law and Taxation Publishers, The Netherlands Stollfuss Verlag Bonn GmbH & Co. KG, F.R. Germany Editorial Board Fred C. de Hosson, General Editor Helmut Becker, Dr. Barry Bracewell-Milnes, Yann Kergall, Prof. Paul R. McDaniel, J. David B. Oliver Contributing Editors EC: John Meade, - Belgium: Prof. Andr6 J.J. Spruyt - Canada: H.A. Sherman, C. David Weyman - Germany: Manfred GOnkel, Prof. Dr. Otto Jacobs - Hungary: Prof. Dr. Tibor Nagy - India: Har Govind - Italy: Dr. Guglielmo Maisto, Dr. Siegfried Mayr - Japan- Prof. Hiroshi Kaneko, Masatami Otsuka - Netherlands: Huub M.M. Bierlaagh, Prof. Sijbren Coassen, D. Hund, David A. Gilburn, Prof. Kees van Raad, Ad J.M. Timmermans - Sweden: Bjirn Ohde - Switzerland: Danikl Liithi, - UK: D.R. Davies, Malcolm Gammie - USA: Richard L. Doernberg, Eli H. Fink, W. Donald Knight, Jr., Harry A. Shannon, William P. Streng Editorial Address Fred C. de Hosson Gebouw Hirsch, Leidseplein 29 P.O. Box 19720 1000 CS Amsterdam, the Netherlands Tel. (int.) + 31 20 5517555 Fax. (int.) + 3120 267949 Annual-Subscriptions For all countries not mentioned below: Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands Tel. (int.) + 31 5700 47261; telex 49295 kludv nt (12 issues incl. binder) DSI, 402,00 .VAT binder Dfl. 33,00 VA single issues DIi. 39,00 xcl.V For Germany, Austria, Switzerland, Denmark, Sweden, Norway: Stollfuss Verlag Bonn GmbH & Co. KG, P.O. Box 2428, 5300 Bonn 1, F.R. Germany Tel. (nt.) + 492287240 (12 issues) DM 378,00 (incl. VAT) binder DM 28,00 (incl. VAT) single issues DM 40,00 (incl. VAT) For Belgium and Luxembourg: tablissement tmile Bruylant, Rue de Ia Rigence 67, Brussels 1000, Belgium Tel. (int.) + 32 2 512 98 45 (12 issues incl, binder) Bfr. 8,830 (incl. VAT) single issues Bfr. 792 (incl. VAT) Advertisements For advertisements please contact Kluwer Law and Taxation's subscription address. Photocopyin nh SA: This journal is registered at the Copyright Clearance Center, Inc., 27 Congress Street, Salem, MA 01970. Authorisation to photocopy items for personal or internal use of specif clients, is granted by Kluwer Law and Taxation Publishers for users registered with the Copyright Clearance Center (CCC). Transactional Reporting Service, provided that the base fee of $1.00 per copy plus $0,15 per page r copy is paid directly to CCC. For those organisations that have been granted a photocopy licence by CCC, a separate system of payment has been arranged. The fee code for users of the Transaconal Reporting Service is 0165-2826/89$1.00 +0.15. Authorisation does not extend to other kinds of copying, such as that for general distribution, for advertising or promotional purposes, for creating new collective works, or for resale. In the rest of the world: Permission to photocopy must be obtained from the copyright owner. Please apply to Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands. ISSN 0165-2826 @ 1990 Kluwer Law and Taxation Publishers, The Netherlands. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior permission of the publishers. Intertax is published monthly by Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands and 6 Bigelow Street, Cambridge MA 02139, USA. Distributed by Libresso Distribution Center, P.O. Box 23, 7400 GA Deventer, The Netherlands. intertax Editorial 2 Global trading - a worldwide tax headache Fred C. de Hosson Articles 4 The Soviet Joint Enterprise Christopher L. Baker 17 Tax-free acquisitions by foreign corporations of US corporations owned by US persons David W. Welles and Brett L. Gold Dual residence of companies Edgar A. Brood 22 32 The tax treatment in the United States of interest rate swaps and other principal products Willard B. Taylor Issuing debt securities - Perspectives of US corporate issuers Joseph J. Czajkowski 35 Notes 42 44 Australian dividend access plans Peter A. Wilson The Netherlands participation exemption amended W.R.H. de Vries Monthly Features US Tax Scene Eli H. Fink 48

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