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12 Int'l Tax J. 1 (1986)

handle is hein.journals/intaxjo12 and id is 1 raw text is: U El EDITOR: Richard Reichler CONSULTING EDITOR: Paul Farber 4 Editor's Note: Indirect Taxes in the European Community 9 Federal Income Tax Treatment of Foreign Currency Denominated Debt ...Timothy J. O'Neill and Chisoon Lee 29 Tax Implications of Forward Exchange Contract Gains and Losses ...Robert j. Rolfe and Timothy S. Doupnik 43 Intercorporate Transfer Pricing and Puerto Rico, Revisited: A Comment ...Ernest F Aud, Jr. and Deloris R. Wright 49 The Impact of the Spanish Corporation Tax on Foreign Companies Doing Business in Spain ...Felix Lopez Anton 57 Compliance Issues/William H. Green New IRS Requirements in Filing Amended DISC Returns...IRS Announces Procedural Guidelines for FSC Estimated and Final Tax Payments 63 International Benefits Planning/James P Klein Use of U.S. Qualified Retirement Plans Outside the United States 67 Treaty Developments/Marshallj. Langer and Rosemarie N. Sanderson French-U.S. Protocol Now in Force SO A PANEL PUBLICATION THE INTERNATIONAL TAX JOURNAL Volume 12 Number 1 * Winter 1986