I. Preface; Karen B. Brown.- II. Overview of Country Reports; Karen B. Brown.- III. Country Reports.- Australia; Maurice Cashmere.- Canada; Carl McArthur.- China; Kevin Holmes.- Croatia; Natasa Zunic Kovacevic.- France; Daniel Gutmann.- Germany;Ulrich Palm.- Hungary; Eva Erdos, Zoltan Nagy and Zoltan Varga.- Italy; Carlo Garbarino.- Japan; Keigo Fuchi.- Netherlands; Raymond Luja.- New Zealand; Zo? Prebble and John Prebble.- Poland; Bogumil Brezezinski and Krzysztof Lasinski-Sulecki.- Slovenia; Nana Sumrada.- Taiwan; Keh-Chang Gee and Yuan-Chun (Martin) Lan.- United Kingdom; Sandra Eden.- United States; Tracy Kaye.- IV. Appendix (Diagram of Anti-Avoidance Law by Country).- V. List of Contributors.