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23 Int'l Tax J. [i] (1997)

handle is hein.journals/intaxjo23 and id is 1 raw text is: VOLUME 23, NUMBER 1 INTERNATIONAL TAX JOURNAL Editor: Walter F. O'Connor Fordham University Graduate School of Business Administration To start your subscription to The International Tax Journa call 1-800-901-9074 EDITOR'S NOTE OUTBOUND TRANSFERS UNDER THE CURRENT SECTION 367(A) TEMPORARY REGULATIONS- A ROAD MAP Mark L. Lubin U.K. REFORM OF TAxATION OF CORPORATE AND GOVERNMENT DEBT: WHAT ARE THE IMPLICATIONS FOR U.S. INVESTORS? Mark Penney and Robert Moncrieff * SPANISH RULES ON TRANSFER PRICING Pilar Molina Gdmez-Arndu TAX ASPECTS OF DOING BUSINESS IN CENTRAL AND EASTERN EUROPE: NEW ENGLAND IMPLICATIONS Richardj. Hunter, Jr., and Mark S. Blodgett THE VALUE-ADDED TAX IN CHINA: IDENTIFYING IMPORTANT ISSUES Alice P.L. Chui andli-Liang Yang PUBLICATION GUIDELINES FOR AUTHORS A PANEL PUBLICATION Aspen Publishers, Inc. WINTER 1997