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9 Corp. Bus. Tax'n Monthly 1 (2007-2008)

handle is hein.journals/corbus9 and id is 1 raw text is: Vol. 9, No. 1 October 2007
Contents

COLUMNS

Multistate Taxation
By Philip.Tatarowicz and Rebecca Bertothy

International Taxation
ByJack Cummings and Edward Tanenbaum

5

9

ARTICLES

U.S. Taxation ofJ-1 Visitors
By Paula N. Singer

1

A Case Study in Iberoamerican Mergers
and Acquisitions-Argentina
By Patricia Rubirosa, Lucio Giaimo and Violeta Lagos                  15
FIN-48 Recognition and Derecognition Thresholds
By Robert Feinschreiber and Margaret Kent                            2   1
Tax Deductions Brighten Lighting Upgrades
By Charles GouldingJacob Goldman and Siddarth Sheth                 23
Moving the Management and Control
of Foreign Corporations to Achieve Favorable U.S. Tax Results
ByJeffery L. Rubinger

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