Leonard Weiss, Staff Director

Allen Huffman, Professional Staff Member

Franklin G. Polk, Minority Staff Director and Chief Counsel
Michal Sue Prosser, Chief Clerk

(II)

Natwar M. Gandhi, Associate Director, Tax Policy and Administration Issues,
U.S. General Accounting Office; accompanied by Jose Oyola, Assistant Di-
rector, International Taxation, Larry Korb and Kevin Daly, Transfer Pric-
ing....
Dan R. Bucks, Executive Director, The Multistate Tax Commission, Washing-
ton, DC

Philip M. Aldape, Division Manager, Idaho State Tax Commission, Boise, ID ...
Benjamin F. Miller, Associate Chief Counsel, California Franchise Tax Board,
Sacramento, CA.....

Kevin L. Kearns, President, U.S. Business and Industrial Council, Washing-

ton, DC........

35

ALPHABETICAL LIST OF WITNESSES

Louis M. Kauder, International Tax Attorney, Washington, DC..........
Robert S. McIntyre, Director, Citizens for Tax Justice, Washington, DC.............
Prof. Dale W. Wickham, The American University, International and Tax
Policy, Wickham & Associates, Washington, DC............

APPENDIX

Page

Prepared statements of witnesses in order of appearance.

Questions and answers of Senator Dorgan.

"Technotax: How Japan's Tax System Spurs Technology Development,'

by John Stearn......

45

5

262

A Law Review article entitled "RICO Meets Keiretsu: A Response to

Predatory Transfer Pricing," by Jim Harmon.....

Ms. Frances Zuniga, prepared statement.........

284

317

GAO Factsheet entitled "International Taxation, Taxes of Foreign- and

U.S.-Controlled Corporations......