DURING THE PAST DECADE foreign nations have shown an unprecedented and steadily increasing interest in the industrial, commercial, and governmental practices of the United States -- an interest which has been stimulated by the United Nations, particularly its Fiscal Division and Technical Assistance Administration. The Federal Government, through the State Department, the Department of Defense, and more recently the Point Four program and the Foreign Operations Administration, has actively encouraged it, and with the participation of officials of Federal and State Governments and the voluntary cooperation of industrial and commercial enterprises, has enabled officials and other citizens of foreign countries to become acquainted with American practices and technical methods in numerous fields of activity. This information has been disseminated by books and other publications, but more effectively perhaps by arranging visits to appropriate centers in this country, where the foreigner could see at first hand what interested him, and by sending American technicians abroad for consultation.
The fiscal requirements of the United States for meeting ever increasing Federal expenditures have attracted a substantial share of this interest to its tax system. Prior to World War II there had been occasional meetings between officials of the Internal Revenue Service and their corresponding numbers in Great Britain and France for an exchange of ideas and a pooling of experience. Since the end of hostili-