Vol. 49 No. 3, May 1997
Index
- The Decline (and Fall?) of the Income Tax.
- Treasury's global interest netting study recommends unnecessary limitations that would perpetuate inequities for taxpayers.
- Technical and policy aspects of crossing the presence nexus threshold: how much of what activities may and should cause taxability?
- A systematic approach to tax controversy management.
- Clinton administration budget proposals.
- Significant problems encountered by corporate taxpayers: comments submitted to IRS Taxpayer Advocate.
- Proposed section 368 regulations (remote continuity-of-interest doctrine).
- The urgent need for interest netting.
- TEI-Canadian Department of Finance liaison meeting (income tax issues).
- TEI-Revenue Canada liaison meeting (income tax issues).