24 Int'l Tax J. i (1998)

handle is hein.journals/intaxjo24 and id is 1 raw text is: VOLUME 24, NUMBER 1

INTERNATIONAL
TAX
JOURNAL
Editor: Walter F. O'Connor
Fordham University
Graduate School of Business
Administration
To start your subscription to
The International Tax Journal,
call 1-800-234-1660

* EDITOR's NOTE
* INTERNATIONAL COMPETmIVENESS:
THE EFFECTS OF THE 1997
REVENUE RECONCILIATION BILL
ON U.S.-BASED MULTINATIONAL
COMPANIES
John R McGowan
 WOULD FORMULA APPORTIONMENT
FOR INTERNATIONAL TRANSACTIONS
BE A MORE EFFICIENT APPROACH?
David C. Engel
 AVOIDING U.S.-SOURCE INCOME
CAN BE DIFFICULT: THE TAx COURT
REALLOCATES FRANCHISE SALE
PaulJensen, Pam Spikes, and
Roy Whitehead Jr.
* NEw RULES TO ENSURE BETTER
REPORTING BY FOREIGN TRUSTS
Steven C. Colburn and
Ted D. Englebrecht
* CORPORATE DIVIDEND STRATEGY
IN AN INTEGRATED INCOME TAX
ENVIRONMENT
Larry Kreiser, Bill Butcher, and
EmmyJowitt
* BELGIAN BUDGETARY INCOME TAX
MEASURES OF 1997: MAJOR CHANGES
FOR THE PARTICIPATION EXEMPTION
AND INTRODUCTION OF THIN
CAPITALIZATION RULES
Hans VA. Decleir
* TAX INCENTIVES OF JOINT
VENTURES IN CHINA
James G.S. Yang and HuiqinAn
* MALAYSIA'S MULTIMEDIA SUPER
CORRIDOR
Quah Poh Keat and Gan Boon Phin
* BOOK REVIEWS
* PUBLICATION GUIDELINES FOR
AUTHORS
A PANEL
PUBLICATION
Aspen Publishers, Inc.

WINTER 1998

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