Books:
- THE STATUS OF FORCES AGREEMENT OF THE NORTH ATLANTIC TREATY ORGANIZATION: WITH SPECIAL REFERENCE TO CIVILIANS AND TO ITALY, USAFTA, 1962;
- A NEW PROGRAM TO ENCOURAGE PRIVATE FOREIGN INVESTMENT, Monograph 1964;
- INTERNATIONAL OPERATIONS HANDBOOK (Ed., Southwestern Press, 1972);
- PROBLEMS AND MATERIALS ON INTERNATIONAL TRADE AND INVESTMENT (with Prof. Arthur I. Rosett), University of California at Los Angeles Press, 1973; and
- LATIN AMERICAN LAWS AND INSTITUTIONS (with Y. Nun), Praeger, N.Y., 1982.
Articles:
- Cooperation--A New Approach in International Order, Hague Yearbook of International Law, 1962-63;
- Legal Incentives and Realities of Private Foreign Investment in Turkey, American Journal of Comparative Law, Vol. 15, Nos. 1 and 2, 1966-67;
- Legal and Tax Aspects of Planning Multi-National Business Operations, Vol. 46, No. 1, the Los Angeles Bar Bulletin 13, 1970;
- Taking It Over in Australia and South Africa: Reflections on Corporate Takeovers, Amalgamations and Mergers Down Under, 27 The Business Lawyer 281, 1971;
- Customs Union Theory v. Practice, 4 Southwestern University Law Review 250, 1972;
- Pitfalls and Disadvantages of DISC, Management Accounting, July, 1973;
- Centralizing the Operations of Multinationals, 11 San Diego Law Review 70, 1973;
- Tax Havens--The Key to Structuring Off-Shore Operations, 2 Multi-National Trends 1, 1974;
- Tax Havens--The New Hebrides, 3 Multinational Trends 23, 1974;
- Distributions of a DISC, 4 Multi-National Trends 10, 1975;
- British Petroleum v. Libya: A Preliminary Comparative Analysis of the International Oil Companies' Response to Nationalization, 7 Southwestern University Law Review 68, 1975; The Act of State Doctrine: Dunhill and Other Sabattino Progeny, 9 Southwestern University Law Review 1 (1977);
- How to Operate Under the Section 367 Ruling Procedures, U.S. Taxation of International Operations, Prentice-Hall, 1977 (co-author);
- Change of Status Rules and Expatriation, Foreign Trusts and Foreign Estates: Planning for United States Foreign Persons, Practising Law Institute, 1977;
- Japan: a Trans-Pacific View, 02889-12 Chuo Koron Keiei Mondai 273, 1978 (in Japanese);
- Latin American Economic Integration: An Overview of Trade and Investment Developments in ANCOM, CACM and LAFTA, 4 Syracuse Journal of International Law and Commerce," 1980 (co-author);
- Global Market Strategy for the 80's, Legal Considerations, Department of Commerce, "President's Conference Papers," 1982);
- International Tax Planning, Update On Legal Aspects of International Business, Department of Commerce, Conference Papers, 1982;
- The Use of Trusts for Aliens, ESTATE PLANNING 1985 (Proceedings of Annual CEB/UCLA Estate Planning Institute), California Continuing Education of the Bar, 1986;
- Taxation of and Distributions to Aliens, Vol. 3, California Decedent Estate Practice, California Continuing Education of the Bar, 1987;
- Getting Paid: Evaluating Payment Alternatives, Buying, Selling and Manufacturing in the Pacific (American Bar Association, Section of International Law, Fall Meeting, 1988) Supplement;
- California Adoption of a Code for International Commercial Arbitration and Conciliation, Vol. 11, No. 8 The Los Angeles Lawyer p. 46, 1988; summary version published in Vol. 10 (No. 3) Loyola International and Comparative Law Journal 583, 1988 (with D. Kolkey);
- Tax Planning/Structuring of Australian Investments in the United States, 10 Whittier Journal of International Law 229, 1988;
- Practical Problems in the Care and Feeding of Foreign Clients, FOREIGN DIRECT INVESTMENT IN THE UNITED STATES (American Bar Association, National Institute Handbook, 1988) p. 103 ff.;
- Tax and Financial Planning for Japanese Investment in the United States, JAPAN-UNITED STATES TRADE & INVESTMENT: STRATEGIES FOR THE 1990'S (American Bar Association, National Institute Handbook, 1989) p. 195 ff.;
- Taxation of Aliens: A Practitioner's Guide, Vol. 1, No. 2 The California International Practitioner, 22 (The State Bar of California International Law Section, 1989-90);
- U.S. Tax Planning Aspects of European Acquisitions by U.S. Based Companies; Notes on Selective Topics, EUROPEAN ACQUISITIONS (Los Angeles County Bar Association, Symposium, 1990) Chapter VI;
- Arbitration of International Disputes, in THIRD ANNUAL INTERNATIONAL LAW WEEKEND HANDBOOK, cosponsored by The American Society of International Law and the State Bar of California, International Law Section (January 18-19, 1991) p. 106 ff.;
- Tax Planning For Exporting and Foreign Operations, in MINIMIZING THE RISKS IN INTERNATIONAL BUSINESS TRANSACTIONS, CEB (Continuing Education of the Bar, California), April 1991 Supplement;
- Tax and Accounting Considerations of "Going International," in COUNSELING EMERGING COMPANIES IN GOING INTERNATIONAL: STRATEGIES FOR CHANGING TIMES, (American Bar Association National Institute Handbook, May 1991) Tab L;
- Representation of Foreign Clients: An Overview, 13 Whittier Law Review 145, 1992;
- Tax Aspects of IMMACT '90, 4 International Quarterly 92 (Business Laws, Inc., 1992);
- Tax and Financial Planning for Japanese Investment in the United States, 5 International Quarterly 12 (Revised and updated) (Business Laws, Inc., 1993);
- Maintaining Residence and Citizenship Issues: Tax Considerations in Overseas Assignment of Residents, 26th ANNUAL IMMIGRATION AND NATURALIZATION INSTITUTE, at 123 (Practising Law Institute, 1993);
- Taxation Considerations in Structuring International Agreements, INTERNATIONAL BUSINESS TRANSACTIONS, Volume 2, (American Conference Institute, February 1994. Revised and republished, February 1995);
- Tax Aspects of Exporting and Setting Up Overseas, COUNSELING EMERGING COMPANIES GOING INTERNATIONAL, at 119 (American Bar Association, 1994) co-author;
- International Tax Provisions of The Omnibus Budget Reconciliation Act of 1993 (OBRA), Vol. 5, No. 1 The California International Practitioner 2 (The State Bar of California International Law Section, 1994);
- Anatomy of the International Trade Transaction, INTERNATIONAL TRADE BASICS (The State Bar of California, International Law Section, February 1995);
- Tax and Accounting Issues, UNDERSTANDING STRATEGIC ALLIANCES, Chapter 7 (Los Angeles County Bar Association, Business & Corporations Law Section, December 1995);
- Payment Issues and Mechanisms, INTERNATIONAL DISTRIBUTION OF GOODS, (American Conference Institute, Vol. 2, May 1996);
- U.S. Tax Issues Relating to Inbound Investments, COMING TO AMERICA, Foreign Investment Into the 21st Century (co-author) (State Bar of California, International Law Section and University of California, Chapter 4, August 1996);
- Taxation Considerations In Structuring International Transactions, REGULATION OF INTERNATIONAL TRADE, Vol. 1 (Advanced USA Law Program, University of California Davis Law School, August 1996);
- Tax Considerations, ACQUIRING OR SELLING THE PRIVATELY HELD COMPANY (Practising Law Institute, August 1996);
- International Trade Basics, Paper prepared and delivered to the Beverly Hills Bar Association, February 17, 1997 (the Beverly Hills Bar Bulletin);
- Representing Foreign Clients: Income Tax Planning Issues, Published by the State Bar of California in the SPRING SECTION EDUCATION INSTITUTE 1997, May 17, 1997;
- Taxation Considerations In Structuring International Joint Ventures, NEGOTIATING INTERNATIONAL JOINT VENTURES, Vol. 2 (Advanced USA Law Program, University of California Davis Law School, August 1997);
- Tax Court Rulings: Multifoods v. Commissioner, 108 TC No.3 (1997), Vol. 7, No. 1 CALIFORNIA TAX LAWYER 24;
- Section 355: The Final Frontier, Published by the State Bar of California as part of the Proceedings of the ANNUAL MEETING OF THE CALIFORNIA TAX BARS, November 7-9, 1997;
- Planning and Structuring International Business Transactions; Tax and Accounting Issues, in MINIMIZING RISK IN INTERNATIONAL BUSINESS TRANSACTIONS, published by Insight Publications, New York, 1998;
- Tax Issues Relevant to an International Transaction, INTERNATIONAL LAW 101: “A practical Guide for Counsel,” published by the State Bar of Nevada, July 9, 1998; Tax Planning for International Joint Ventures, in PROCEEDINGS OF THE ANNUAL MEETING OF THE CALIFORNIA TAX BARS (with W. J. Amon and Rufus v. Rhoades), November 13-15, 1998;
- Managing a Transfer Pricing Audit by the IRS, in U.S. INTERNATIONAL TRANSFER PRICING, Insight Information, Co., New York, January 25-26, 1999;
- Methods of Securing Payment in International Transactions, in INTERNATIONAL BUSINESS TRANSACTIONS, PROBLEMS AND APPLIED SOLUTIONS, Insight Information, Co., New York, January 27-28, 1999;
- Tax Aspects of Unwinding International Joint Ventures, in LESSONS FROM THE ASIAN FINANCIAL CRISIS: MANAGING THE LEGAL FALLOUT AND ANTICIPATING FUTURE CRISES; Tax Issues, in The Eleventh International Law Weekend, The State Bar of California, San Francisco, June 4-5, 1999;
- Methods of Securing Payment in International Transactions: Uses and Abuses of Letters of Credit, Vol. 12, No. 1 INTERNATIONAL QUARTERLY 1 (Published by Business Laws, Inc.), January 2000;
- Proposed Guidance Regarding U.S. Federal Tax Treatment of Restitution of Property to U.S. Citizens Seized by Their Former Communist Homelands, (Los Angeles County Bar Association, Collected Papers), May 2000;
- Principles of International Taxation, Part 1 of 2, 48 World Trade, July 2000;
- Principles of International Taxation, Part 2 of 2, 49 World Trade, August 2000;
- Tax Considerations, ACQUIRING OR SELLING THE PRIVATELY HELD COMPANY, Vol. I, page 327ff, (Practising Law Institute, July 2000);
- U.S. Tax Considerations in Forming an International Joint Venture, INTERNATIONAL JOINT VENTURES, published by Advanced USA Law Program, University of California at Davis, August 2000;
- e-Commerce at the Crossroads: Can Real Tax Catch Virtual Business? in PROCEEDINGS OF THE ANNUAL MEETING OF THE CALIFORNIA TAX BARS (with Prof. John K McNulty, Prof. Arthur Cockfield and Mark S. Klitgaard), November 3-5, 2000;
- Asset Protection: Methods to Shield Assets; Risks and Rewards, to be published by the State Bar of California in the Proceedings of the WINTER SECTION EDUCATION INSTITUTE, Oakland CA, January 19-21, 2001;
- United States Tax Considerations in Forming an International Joint Venture, paper presented at the Annual ABA Meeting on August 7, 2001 appearing in the Section of International Law and Practice Program Handbook at Tab 2;
- A Critique of Subpart F: Workable Solution or Unwieldy Problem?, part of a collection of papers presented at the Annual Meeting of the State of California Tax Bars on November 10th, 2001, appearing in the Program Handbook, Day Two;
- U.S. Tax Considerations in Forming an International Joint Venture, in PLANNING AND STRUCTURING INTERNATIONAL TECHNOLOGY VENTURES, published by the State Bar of California, February 9, 2002;
- Methods of Securing Payment in International Transactions, published by Insight Inc., for the 4th Annual Comprehensive Course in INTERNATIONAL BUSINESS TRANSACTIONS, April 15-16, 2002 (Chicago).
- Tax Considerations, ACQUIRING OR SELLING THE PRIVATELY HELD COMPANY, Vol. I, (Practising Law Institute, July 2002);
- Income, Estate and Gift Tax Implications of and Planning for Entering the United States on Immigrant and Non-Immigrant Visas (co-author); Prepared for the Annual Meeting of the State Bar of California and for the Annual Meeting of the California Tax Bars, October and November, respectively, 2002;
- Basic Principles of International Taxation, Vol. 11, No. 2, The California International Practitioner 17 (The State Bar of California International Law Section, Fall, 2002);
- United States Tax Considerations in Forming an International Joint Venture, in JOINT VENTURES IN THE INTERNATIONAL ARENA, p. 29ff; published by the American Bar Association, Section of International Law and Practice, Chicago, 2003;
- Taxation of and Distributions to Aliens, Vol. 3, California Decedent Estate Practice, California Continuing Education of the Bar, in publication, 2004;
- Tax Considerations, ACQUIRING OR SELLING THE PRIVATELY HELD COMPANY, Vol. I, (Practising Law Institute, July 2003 (updated 2004, 2005 and 2006);
- Tax Planning for US Investments in China, prepared for the State Bar of California, Annual International Law Institute, November 7, 2003 (Handbook);
- International Estate Planning, STERLING INTERNATIONAL TAXATION, p. 120 ff, Series 4CA01066, published by Sterling Education Services, LLC, January 2004; and
- Income, Estate and Gift Tax Implications of and Planning for Entering the United States on Immigrant and Non-Immigrant Visas (co-author); revised and updated for publication as a monograph by the CALIFORNIA INTERNATIONAL PRACTITIONER, published by the State Bar of California, Section of International Law (November 2004).
- Tax Implications of and Planning for Immigrant and Nonimmigrant Visas, (co-author) published in IMMIGRATION OPTIONS FOR INVESTORS AND ENTREPRENEURS, page 289, by AILA Publications, 2006.
- Tax Planning for Investments in China, prepared for the Beverly Hills Bar Association, May 6, 2006 (Handbook).
- Cross Border Estate Planning (co-author), prepared for the Annual Meeting of the State Bar of California, September 29, 2007, SEI Handbook, Fall 2007.
- Taxing Outbound and Inbound M&A Transactions: China and Japan, American Bar Association, Section of Business Law, Dallas, Texas, April 10, 2008.
- Tax Considerations, ACQUIRING OR SELLING THE PRIVATELY HELD COMPANY, Vol. I, (Practising Law Institute, July 2008 (revised and updated 2008);
- Cross Border Estate Planning (co-author), prepared for the Annual Meeting of the State Bar of California, September 27, 2008, SEI Handbook, Fall 2008.
- Transfer Pricing - A Primer, prepared for the Section Education Institute of the State Bar of California, January 19, 2009, SEI Handbook, Winter 2009.
- Cross Border Estate Planing - Part I, (co-author) California International Law Journal, Vol. 17, No. 3, page 43, 2009.
- Cross Border Estate Planing - Part II, (co-author) California International Law Journal, Vol. 18, No.1, page 47, 2010.
