In this Issue:

*U.S. IRS Aggressively Pursuing Off Shore Accounts Arnstein & Lehr, LLP, Chicago by Robert E. McKenzie

*Maintaining Regulatory Standards in the Wake of Global Trade Shortages and Infrastructure Decay Fogler Rubinoff LLP, Toronto by Harris M. Rosen

*Planning for Challenges of Global Clinical Trials Epstein Becker & Green P.C., Washington D.C. by Leah R. Kendall

*Hotchpotch From Luxembourg Lutgen & Mc Gaw, Luxembourg by Didier Mc Gaw

*Scientific Research in Human Beings According to Brazilian Law Nehring e Associados Advocacia, Sao Paulo by Emerson Soares Mendes

*The Ethics of Selective Distribution of Replica Football Shirts Fladgate LLP, London by Eddie Powell

*Surprises for Publicly-Traded Multinational Employers: Complying with Section 409A of the U.S. Internal Revenue Code Epstein Becker & Green P.C., New York by Gretchen Harders

*Regulatory Uncertainty in Climate Change Initiatives WolfBlock LLP, Philadelphia by Lindsay P. Kern & Frances B. Stella

*Merchandising Agreements: Easing the Tension Memery Crystal LLP, London

by Nicholas Scott and David Hansel

*Commercial Lease Regulation in the Czech Republic PETERKA & PARTNERS Law Offices, Prague by Michaela Vondrakova

*Parallel Imports od Medicinal Products Wolpert Rechtsanwälte, Bad Homburg by Marga Wolpert