40 Int'l Tax J. 1 (2014)

handle is hein.journals/intaxjo40 and id is 1 raw text is: 


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                                  Vol. 40, No. 1 January-February 2014


                                      ontent,

A NOTE FROM THE EDITOR-IN-CHIEF
     Code Sec. 956 Traps
     By Lowell D. Yoder


COLUMNS


          International Partnerships
          Joint Ventures and Hybrids
          By Edward C. OsterbergJr.


ARTICLES - UNIVERSITY OF SAN DIEGO SCHOOL OF LAW
Oops ... Did I Expatriate and Never Know It:
Lawful Permanent Residents Beware!
By Patrick W Martin and Cesar Luna


5-


9


Privileged Information for the World Citizen
When Communicating with Tax Attorneys in Multiple Jurisdictions
By Rail Villarreal Garza, Laura Benini Candido and Eric D. Swenson
The 2013 GAO Report of the IRS Offshore
Voluntary Disclosure Initiative
By Patrick W Martin and G. Michelle Ferreira
The IRS's Current Offshore Voluntary Disclosure Porgram:
Is This the Only Option Available for An Accidental American?
By Eric D. Swenson, Pedro E. Corona de la Fuente and Rail Villarreal Garza  3 '
Mexico and U.S. Rules Regarding Assessment of Tax Deficiencies-
A Comparative Study
By Eric D. Swenson and Luis Zendejas

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