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27 Va. Tax Rev. [i] (2007-2008)

handle is hein.journals/vrgtr27 and id is 1 raw text is: VIRGINIA TAX REVIEW VOLUME 27, NUMBER 1 SUMMER 2007 TABLE OF CONTENTS ARTICLES Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View ............. Reuven Avi-Yonah 1 & Yoram Margalioth Rationalizing the Taxation of Reorganizations and Other Corporate Acquisitions ............... Herwig J. Schlunk 23 Theory Meets Reality: The Case of the Double Tax on Material Capital ..................... William J. Turnier 83 Naked and Covered in Monte Carlo: A Reappraisal of Option Taxation ........ Eric D. Chason 135 International Tax Neutrality: Reconsiderations .......................... Fadi Shaheen 203