21 Int'l Tax J. i (1995)

handle is hein.journals/intaxjo21 and id is 1 raw text is: The
International
Tax Journal
VOLUME 21 NUMBER 1 * WINTER 1995
Editor: Walter F. O'Connor
Fordham University Graduate School
of Business Administration
Editor's Note   iii
Section 6662 Penalty Quandry: More Regulations,
More Compliance, and Less Logic
Frank P. Careccia and Lincoln A. Terzian  1
Spanish Rules on Transfer Pricing
Pilar Molina G6mez-Arndu    15
Comparative Tax Systems-
United States vs. Great Britain
Joseph Guardino   31
Tax Reform in China
To start your                                            Zhang Xin Xin    39
subscription to
International Tax                   Opportunities for Tax Avoidance and Tax
Journal, call                Evasion in the Malaysian Income Tax System
1-800-638-8437                    Ian Wallschutzky and Veerinderjeet Singh  42
Foreign and Domestic Marketing
Tax Credits as Stimulants to Economic
Activity and Employment
Ralph A. Pope   72
A PANEL
PUBLICATION
Aspen Publishers, Inc.

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