Vol. 45 No. 1, January 1993
Index
- Thinking cooperatively: the IRS's vision statement.
- Executive summary of 'Value-Added Taxes: A Comparative Analysis.'.
- Resolution of international tax disputes in and out of court: section 482 from the trial lawyer's view.
- Proposed consolidated return stock basis and E & P systems.
- Uniform Exchange of Information Agreement.
- Comments on IRS's 1993 Business Plan.
- Potential areas suitable for resolution through extension of the "APA" process to domestic issues.
- U.S. Model Income Tax Treaty.
- TEI and FTA hold liaison meeting on state and local issues.
- State tax administration provisions.
- Canadian government responds to TEI submission on GST credits for pension plan sponsors.