Tax Law Commons^™

Book Reviews, Werner Baer, John B. Marshall, Justin P. Wilson, Emmanuel Bello

Vanderbilt Journal of Transnational Law

INDIRECT TAXATION IN DEVELOPING ECONOMIES: THE ROLE AND STRUCTURE OF CUSTOMS DUTIES, EXCISES, AND SALES TAXES

By John F. Due

Baltimore: The Johns Hopkins Press, 1970. Pp. viii, 201. .$9.00

reviewer: Werner Baer

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THE INTERNATIONAL LAW OF CIVIL WAR

Edited by Richard A. Falk

Baltimore: Johns Hopkins Press, 1971. Pp. xix, 452. $15.00

reviewer: John B. Marshall

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NATIONAL INTERESTS AND THE MULTI-NATIONAL ENTERPRISE

By Jack N. Behrman

Englewood Cliffs, New Jersey: Prentice-Hall, 1970. Pp. 194. $4.95

reviewer: Justin P. Wilson

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TRANSNATIONAL BUSINESS COLLABORATION AMONG COMMON MARKET COUNTRIES: ITS IMPLICATIONS FOR POLITICAL INTEGRATION

By Werner J. Feld

New …

The Disc Provisions: Tax Incentive To Increase Exports, William J. Chadwick

Vanderbilt Journal of Transnational Law

The significant tax incentive afforded by the DISC provisions requires all United States companies selling or leasing goods abroad, or rendering services abroad, to reappraise their present corporate and tax structures. Those companies that have not exported in the past or have done so on a limited basis should reconsider their prior positions and calculate the benefits to be derived from export transactions. Notwithstanding inherent complexities and uncertainties in the new law from a tax standpoint, export transactions are now more profitable to a United States company than comparable sales made within the United States. Additionally, the DISC provisions remove …

Report On The Regional Meeting At The Vanderbilt University School Of Law, Harold G. Maier

Vanderbilt Journal of Transnational Law

This issue of the Vanderbilt Journal of Transnational Law includes two articles that are based on papers presented at the Regional Meeting by Henry Harfield and Sheldon Cohen. Both articles deal with current and timely questions in the international commercial field. As an introduction to those papers it may be useful to comment briefly on several of the more important questions that were raised during the panel discussion of the papers which closed the conference. This may be particularly helpful in view of the fact that Professor Friedmann's untimely death prevented him from completing the revision of his remarks for …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

G.I. RIGHTS AND ARMY JUSTICE: THE DRAFTEE'S GUIDE TO MILITARY LIFE AND LAW

By Robert S. Rivkin

New York: Grove Press, Inc., 1970. Pp. vii, 383. $1.75.

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HUMAN RIGHTS AND INTERNATIONAL ACTION

By Ernst B. Haas

Stanford, California: Stanford University Press, 1970.Pp. vii, 184.

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INDIRECT TAXATION IN DEVELOPING COUNTRIES

By John F. Due

Baltimore: The Johns Hopkins Press, 1970. Pp. v, 201. $9.00.

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INTERNATIONAL TELECOMMUNICATIONS AND INTERNATIONAL LAW: THE REGULATION OF THE RADIO SPECTRUM

By David M. Leive

Dobbs Ferry, N. Y.: Oceana Publications Inc., 1970. Pp. 11, 386.$16.50.

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THE WINDS OF FREEDOM

By Dean Rusk …

The Vietnam War: Tax Costs And True Costs, Peter B. Lund

Vanderbilt Journal of Transnational Law

The Common Man in the Street, on being interviewed and asked the question, "What is the cost of the Vietnam War?," might respond, "I understand it's about twenty-five billion dollars a year." Twenty-five billion dollars per year is the current estimate of the tax cost of the Vietnam War and a figure which is widely circulated in this country. However, one need not be an especially astute observer of the domestic and international effects of the Vietnam situation as it affects this country domestically and internationally to realize that the cost to the United States of conducting a war of …