Vol. 44 No. 3, May 1992
Index
- CEP's silver anniversary: IRS and taxpayers working together.
- Changes in the industry specialization program.
- The Canadian Goods and Services Tax and its effect on non-residents of Canada.
- The new rules for accounting method changes.
- Nationwide v. Darden: restoring to the term "employee" its common-law meaning.
- Debt restructuring alternatives for the financially troubled corporation: possible risks and benefits.
- Allocation and apportionment of research and experimental expenditures.
- Interest capitalization under section 263A(f): possible use of mandated interest rate.
- Foreign sales corporations.
- A new way of looking at international tax administration.
- Effect of the Supreme Court's decision in INDOPCO.
- Draft Canadian legislation on the tax treatment of interest expense.
- Proposed changes to Canadian Excise Tax Act.