About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

5 J. Tax'n Global Transactions 1 (2005-2006)

handle is hein.journals/jtxgt5 and id is 1 raw text is: &  n 1[j11r

Vol. 5, No. 1 Spring 2005
Contents

COLUMNS

Anti-Deferral and Anti-Tax Avoidance
By Peter A. Glicklich and Pamela L. Marcogliese

5

Technology and Telecommunications
By Richard E. Andesen                                9
Transfer Pricing
By James M. O'Brien and Mark A. Oates               13
Foreign Tax Credits
By James A- Riedy                                   21
International Partnerships
Joint Ventures and Hybrids
By Edward C. OsterbergJr.                         2

ARTICLES

Global Sourcing Creates Tax Changes from
Manufacturing to the Global Trade Model
By Charles Goulding

27

Check-the-Box: Some Practical Issues in the International Area  Cl
By William H. Morris                                           L
Analyzing Cross-Border M&A Transactions After the
Proposed Code Sec. 367 Regulations and the Jobs Act-Part I of II A
By Steven M. Surdell and David A. Waimon                       4t3

CONFERENCES

63

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most