CHRISTOPHER M. KORTH is Professor of International Finance at the University of South Carolina.

• ExhibitsPrefacePart I. IntroductionAn Overview of Countertrade by Christopher M. KorthAn Overview of Countertrade Practices of Corporations and Individual Nations by Willis A. BussardPart II. Countertrade Practices in Different Regions of the WorldCountertrade in Latin America and the Caribbean by Christopher D. McFarleneCountertrade in Western Europe by Kate MortimerCountertrade with China by Bernard E. ConorPart III. Countertrade Practices in Different Industrial SectorsCountertrade in a Project-Development Company by Jacques RostainThe International Offset Phenomenon in the Aerospace Industry by L. Duke GoldenDeath and Growth of Countertrade Subsidaries in the Consumer-Products Industry by Stephen E. CrainPart IV. Recent Developemnts in Technical Aspects of CountertradeA Bank's Role in Facilitating and Financing Countertrade by James M. BarkasLegal Aspects of Countertrade by Thomas V. MvVeyOperational Aspects of Countertrade by Richard V.L. CooperStrategic Planning for Countertrade by Mary Jane Iaia-McPhee and Seth MaerowitzInternational Trading Certificates by Paul E. BoliekPart V. Facilitators of CountertradeThe Specialized Countertrading Company by Frank A. OcwiejaSwitch Traders by Barry F. WestfallBarter Merchants by Jerome K. LevyPart VI. Tax and Accounting Aspects of CountertradeAccounting Aspects of Countertrade by Robert HenreyCountertrading as a Tax-Planning Device by A.Patrick GilesA View from the I.R.S. by Fred T. GoldburgPart VII. Official Perspectives Toward CountertradeCountertrade: A View from the U.S. Congrees by Congressman Don BonkerCountertrade: A View from the U.S Department of Commerce by Frederick E. HowellCountertrade: A View from the World Bank by Neil RogerThe Role of Countertrade in Future General Agreement on Tariffs and Trade (GATT) Deliberations by Michael R. Czinkota

CHRISTOPHER M. KORTH is Professor of International Finance at the University of South Carolina.

• ExhibitsPrefacePart I. IntroductionAn Overview of Countertrade by Christopher M. KorthAn Overview of Countertrade Practices of Corporations and Individual Nations by Willis A. BussardPart II. Countertrade Practices in Different Regions of the WorldCountertrade in Latin America and the Caribbean by Christopher D. McFarleneCountertrade in Western Europe by Kate MortimerCountertrade with China by Bernard E. ConorPart III. Countertrade Practices in Different Industrial SectorsCountertrade in a Project-Development Company by Jacques RostainThe International Offset Phenomenon in the Aerospace Industry by L. Duke GoldenDeath and Growth of Countertrade Subsidaries in the Consumer-Products Industry by Stephen E. CrainPart IV. Recent Developemnts in Technical Aspects of CountertradeA Bank's Role in Facilitating and Financing Countertrade by James M. BarkasLegal Aspects of Countertrade by Thomas V. MvVeyOperational Aspects of Countertrade by Richard V.L. CooperStrategic Planning for Countertrade by Mary Jane Iaia-McPhee and Seth MaerowitzInternational Trading Certificates by Paul E. BoliekPart V. Facilitators of CountertradeThe Specialized Countertrading Company by Frank A. OcwiejaSwitch Traders by Barry F. WestfallBarter Merchants by Jerome K. LevyPart VI. Tax and Accounting Aspects of CountertradeAccounting Aspects of Countertrade by Robert HenreyCountertrading as a Tax-Planning Device by A.Patrick GilesA View from the I.R.S. by Fred T. GoldburgPart VII. Official Perspectives Toward CountertradeCountertrade: A View from the U.S. Congrees by Congressman Don BonkerCountertrade: A View from the U.S Department of Commerce by Frederick E. HowellCountertrade: A View from the World Bank by Neil RogerThe Role of Countertrade in Future General Agreement on Tariffs and Trade (GATT) Deliberations by Michael R. Czinkota