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13 Int'l Tax J. 1 (1987)

handle is hein.journals/intaxjo13 and id is 1 raw text is: U                                                ml

EDITOR: Richard Reichler
CONSULTING EDITOR: Paul Farber
4 Editor's Note: International Tax News
13 Outbound Transfers Under the New
Regulations for Sections 367(a) and
367(d)
...Leonard B. Terr
39 Problems of Green Card Aliens Living
Abroad
...Thomas St. G. Bissell
53 U.S.-West Germany Tax Treaty and
the Section 77011b) Definition of
Resident Alien
...Ned P Curtis
65 Profit Distribution and Tax Reform in
China
...Tinggang Lu and Jiliang Yang
73  Compliance Issues/William H. Green
Changes in FSC/DISC Provisions...Foreign Testing and
Assembly Operations Qualify as FSC Activities
81  International Benefits Planning/James P Klein
Recovery of Pension Surplus: The United States,
Canada,, and the United Kingdom
85  International Tax Notes
New Sources of Funds for Small Business in
Canada... New Canadian Customs Act
A PANEL PUBLICATION

THE
INTERNATIONAL
TAX JOURNAL
Volume 13 Number 1 * Winter 1987