Special report on taxation. New IRS revenue procedure clarifies tax classification of limited liability companies

Although its rules are complex, the publication of Revenue Procedure 95-10 will substantially facilitate the use of LLCs in those states with statutes that permit significant flexibility in the structuring of LLCs. Previously, the only way to assure that LLCs in those states would be classified as partnerships for income tax purposes was to obtain a private letter ruling from the IRS, often resulting in lengthy delays. The new revenue procedure should provide sufficient guidance in the vast majority of cases to allow tax counsel to determine the appropriate treatment for tax purposes without having to seek an IRS private letter ruling.     

Special report on reimbursement. HCFA enacts new enforcement remedies covering nursing facilities

While the regulations are revolutionary in their use of "substantial compliance," the interpretation and application of HCFA's new remedial scheme are still uncertain, as states are given broad discretion in defining important terms and in applying and interpreting the criteria to select remedies. Further complicating the issue is the fact that some states, including California, intend to seek waivers from HCFA to substitute their own state enforcement systems for most, if not all, of the new federal system. Based upon these uncertainties, the enforcement of nursing facility standards will likely be in a state of flux for some time to come.     

From the ranch of the Tia Juana to Tijuana: a brief history of development and population on the northern border of Mexico

"Tijuana has been the most extraordinary example of the modern demographic history of the [Mexican] northern border. This article is an essay on the economic, social, and demographic development of this important urban center during this century. Its purpose is two fold. On the one hand, to understand Tijuana's general population change in light of a unique socioeconomic development in the country, which has been characterized by a close dependence on the United States as well as by the creation of several federal programs aimed [at integrating] the natural economies. On the other hand, to introduce the discussion of the Mexico-United States border region to the non-specialist in this field." (SUMMARY IN ENG)     

Migratory flows in the Mediterranean Basin

Recent trends in international migration in the Mediterranean region are analyzed, with the focus on South-North migration to Europe. "This migration towards Western Europe has taken various forms, from labour force migration, in a first phase, to family reunification, and more recently, asylum requests and irregular immigration. These migratory flows must be understood within the context of a severe imbalance--demographic and economic--between the Southern and Northern banks of the Mediterranean. Europe and especially the European Union is directly confronted by this persistent migratory pressure coming from the other Mediterranean countries. Its future can only be conceived of through new and innovative forms of cooperation with its Mediterranean partners." (SUMMARY IN ENG)