Book Reviews Michael R. Horten and Philippe Sarrailhé, Les Joint-Ventures Franco -Américaines (Aspects juridiques et fiscaux de l'établissement d'une filiale commune aux U.S.A.), Paris, Bruxelles: Larcier (1994) 408 pages. FB 3.300. This book is aimed at the prospective French businessperson envisaging a joint venture in the United States with a US firm. The various business steps and procedures preceding the conclusion of an agreement are addressed. Caveats a businessperson must keep in mind when entering such an agreement are laid out in a clear and comprehensive manner designed to increase the potential joint venturer's confidence. The reader will be more aware of the limits of the legal risk that such an operation entails and the steps to take to reduce these risks. Whereas the bulk of this text is a general overview, the annexes contain samples of the different contracts involved, giving a precise idea of what the actual rights and duties will be in real life. This book is recommended to French lawyers as it will serve as a valuable resource for introduction to US business law. Henri Etienne Sacred Heart University Connecticut, USA
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