CONTENTS OPENING STATEMENTS Samuels, Leslie B., Assistant Secretary for Tax Policy, Department of the Borek, Jamison S., Deputy Legal Advisor, Department of State, Washington, Harrison, Ellen K., partner, Morgan, Lewis & Bockius, Washington, DC Langer, Marshall J., counsel, Shutts & Bowen, London, England Rosenbloom, H. David, member, Caplin & Drysdale, chartered, Washington, Turner, Robert F., Charles H. Stockton professor of international law, U.S. Joint Committee on Taxation staff report: "Background and Issues Relat- 125 ............... 55 60 67 |