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28 Int'l Tax J. i (2002)

handle is hein.journals/intaxjo28 and id is 1 raw text is: VOLUME 28, 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 Journa4 call 1-800-234-1660 OECD DISCUSSION DRAFT ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS: REPRESENTATIONS OF KPMG's WORLDWIDE BANKING TAx PRACTICE James Marshal MKBrans, and AA Rubinstein , CANADA's NEW COMPETITION LAW IMMUNITY POLICY- WARTS AND ALL Paul S. Crampton * DEPRECIATING ASSETS IN THE TELECOMMUNICATIONS INDUSTRY Stephanie Kahane PROPOSED SUBPART F HYBRID REGULATIONS TAKE AIM AT DISREGARDED ENTITIES John Chew * WITH-PROFIT BONDS: AN ANSWER TO BEARS AND BUus? Jacqueline M. Jensen THE NEW U.K/U.S. DOUBLE T.AxATION TREATY: A VIEW FROM THE UNITED KINGDOM Ian Govier andMichael Bird PUBLICATION POLICIES AND GUIDELINES FOR AUTHORS A PANEL PUBLICATION Aspen Publishers, Inc. WINTER 2002