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Tax equalisation has become regarded as the principle whereby an employing company protects the net pay of an expatriate worker, so that the worker will be able to enjoy a standard of living of at least equal to that which was enjoyed in the home country. This policy and some of its implications are outlined, together with an illustration of how this policy can work in a particular community.

Fringe benefits have long been a popular and often essential way of helping to compensate international staff. Those which qualify (however structured) for favourable tax treatment are increasingly popular. This influences the international competitiveness of companies.

THE study of the flight of birds has provided and will still provide much valuable information for tiie progress of human flight. Many suggestions for the improvements of wings by the use of special wing tips owe their existence to the observation of nature. In spite of such suggestions, free‐flight experimentation—as far as published work goes—is still rather rare and restricted in scope. This reluctance may be due to practical design considerations (handling) as well as to the necessity of making the conventional aileron as efficient as possible; it may also be caused by the impression that experiment in this direction is not worth the effort.