Volume 26, Issue 4 (2001)
Articles
National Tax Policy and Global Competition
Jack M. Mintz
Sovereignty, Entitlement, and Cooperation in International Taxation
Peggy B. Musgrave
Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies
Michael J. Graetz
Blueprint for International Tax Reform
David F. Bradford
Equity Considerations in International Taxation
Nancy H. Kaufman
International Tax Policy: Capital Vs. Labor
David P. Hariton
Taxing International Income: Further Thoughts
Peggy B. Musgrave
Non-discriminatory Income Taxation of Non-resident Taxpayers by Member States of the European Union: A Proposal
Kees van Raad
Marking Up the Blueprint
Lawrence Lokken
From the Bottom Up: Taxing the Income of Foreign Controlled Corporations
H. David Rosenblum
Leonardo da Vinci and the 861 Regulations
Charles I. Kingson
Whether, When and How to Tax the Profits of Controlled Foreign Corporations
John P. Steines, Jr.
Trade and Taxation
Paul R. McDaniel
International Tax Cooperation and a Multilateral Treat
Victor Thuronyi
Treating Tax Issues Through Trade Regimes
Reuven S. Avi-Yonah
Prospects for a Multilateral Tax Treaty
Diane M. Ring
Notes
Attorney General v. X: A Lost Opportunity to Examine the Limits of European Integration
Patrick Fitzmaurice
The Effect of the International Monetary Fund Bailout on Emerging Growth Countries
Milena D. Makich-Macias