INTRODUCTION
                                                                                                                     Dean Joan G. Wexler
FORWARD                                                                                                Dean Victor Zonana

PANEL I: THE NATURE AND EFFECTS OF GLOBALIZATION ON INTERNATIONAL TAX POLICY

Principal Papers
GLOBALIZATION, TECHNOLOGICAL DEVELOPMENTS,
AND THE WORK OF FISCAL TERMITES
                                                                                                                      Vito Tanzi

NATIONAL TAX POLICY AND GLOBAL COMPETITION
                                                                                                                      Jack Mintz

Commentary
POLITICAL AND SOCIAL ASPECTS OF INTERNATIONAL
TAX POLICY IN THE NEW MILLENNIUM
                                                                                                                      Stanford G. Ross
 

PANEL II: REVISITING THE THEORY OF INTERNATIONAL INCOME TAXATION

Principal Papers
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OUTDATED CONCEPTS AND UNSATISFACTORY POLICIES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

Commentaries
SOVEREIGNTY, ENTITLEMENT AND COOPERATION
IN INTERNATIONAL TAXATION
                                                                                                                      Nancy H. Kaufman

TAXING INTERNATIONAL INCOME: INADEQUATE PRINCIPLES,
OUTDATED CONCEPTS AND UNSATISFACTORY POLICIES
                                                                                                                      David P. Hariton

TAXING INTERNATIONAL INCOME: INADEQUATE PRINCIPLES,
OUTDATED CONCEPTS AND UNSATISFACTORY POLICIES
                                                                                                                      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

PANEL III: U.S. MULTINATIONAL AND INTERNATIONAL COMPETITIVENESS

Principal Paper
FROM THE BOTTOM UP: TAXING THE INCOME
OF FOREIGN CONTROLLED CORPORATIONS
                                                                                                                      H. David Rosenbloom

Commentaries
FROM THE BOTTOM UP: TAXING THE INCOME
OF FOREIGN CONTROLLED CORPORATIONS
                                                                                                                      Gary C. Hufbauer

LEONARDO DA VINCI AND THE 861 REGULATIONS
                                                                                                                      Charles I. Kingson

FROM THE BOTTOM UP: TAXING THE INCOME
OF FOREIGN CONTROLLED CORPORATIONS
                                                                                                                      Robert B. Peroni

WHETHER, WHEN, AND HOW TO TAX THE PROFITS
OF CONTROLLED FOREIGN CORPORATIONS
                                                                                                                      John P. Steines, Jr.

PANEL IV: THE PURSUIT OF NATIONAL TAX POLICIES IN AN GLOBALIZED ENVIRONMENT

Principal Papers
TRADE AND TAXATION
                                                                                                                      Paul R. McDaniel

INTERNATIONAL TAX COOPERATION
AND A MULTILATERAL TREATY
                                                                                                                      Victor Thuronyi

Commentaries
TRADE AND TAXATION
                                                                                                                      Reuven S. Avi-Yonah

INTERNATIONAL TAX COOPERATION
AND A MULTILATERAL TREATY
                                                                                                                      Hugh J. Ault

INTERNATIONAL TAX COOPERATION
AND A MULTILATERAL TREATY
                                                                                                                      Diane M. Ring