12 Int'l Tax J. 1 (1986)

handle is hein.journals/intaxjo12 and id is 1 raw text is: U                                                      El

EDITOR: Richard Reichler
CONSULTING EDITOR: Paul Farber
4  Editor's Note: Indirect Taxes in the
European Community
9  Federal Income Tax Treatment of Foreign
Currency Denominated Debt
...Timothy J. O'Neill and Chisoon Lee
29 Tax Implications of Forward Exchange
Contract Gains and Losses
...Robert j. Rolfe and Timothy S. Doupnik
43 Intercorporate Transfer Pricing and Puerto
Rico, Revisited: A Comment
...Ernest F Aud, Jr. and Deloris R. Wright
49 The Impact of the Spanish Corporation Tax
on Foreign Companies Doing Business in
Spain
...Felix Lopez Anton
57  Compliance Issues/William H. Green
New IRS Requirements in Filing Amended DISC
Returns...IRS Announces Procedural Guidelines for
FSC Estimated and Final Tax Payments
63  International Benefits Planning/James P Klein
Use of U.S. Qualified Retirement Plans
Outside the United States
67  Treaty Developments/Marshallj. Langer
and Rosemarie N. Sanderson
French-U.S. Protocol Now in Force
SO A PANEL PUBLICATION

THE
INTERNATIONAL
TAX JOURNAL
Volume 12 Number 1 * Winter 1986

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 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 with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?