STANLEY C. RUCHELMAN concentrates his practice in the area of tax planning for transnational business operations, with emphasis on intercompany transactions. Mr. Ruchelman represents companies in matters involving the I.R.S. and counsels corporate clients on transfer pricing issues and worldwide reorganizations. He advises foreign private clients on structuring investments in the United States. Mr. Ruchelman has authored numerous monographs on international taxation for a variety of publications and treatises. In addition, Mr. Ruchelman is a frequent lecturer on that subject, having spoken at conferences sponsored by, inter alia, the Practicing Law Institute, New York University Tax Institute, the American Bar Association, the International Bar Association, and the International Fiscal Association.