ISSUE 1
'EMU : The Tax Challenges Ahead', Philippe Maystadt, Issue 1, pp. 2–3
'The Significance of the Ruding Report from the Japanese Perspective', Tadashi Murai, Issue 1, pp. 4–6
'Towards a Strategic Programme for the Internal Market: A Working Document of the Commission of the EC', Dirk Albregtse, Edwin Heithuis, Issue 1, pp. 7–19
'Tax Havens and Fiscal Degradation in the European Community', Christian Valenduc, Issue 1, pp. 20–25
'Initial Assessment of the Mew Indirect Tax the Operation of Regime', Donato Raponi, Issue 1, pp. 26–28
'Case Law', Hugh Appleton, Issue 1, pp. 29–35
'Legislation', Alain Huyghe, Issue 1, pp. 36–40
'Survey of Literature', Wim van der Beek, Issue 1, pp. 41–41

ISSUE 2
'Neutrality in VAT and the Organ-Grinder', Alfons Simons, Issue 2, pp. 44–45
'Current Problems in introducing a Community Climate Tax', Thomas Schroer, Issue 2, pp. 46–55
'The Strategic Programme for the Internal Market and Direct Taxation', Peter Schonewille, Issue 2, pp. 56–61
'Recent EC Developments in the Field of Indirect Taxation', Donato Raponi, Issue 2, pp. 62–63
'Commission Recommendation on the Taxation of Non-Residents', Peter Schonewille, Issue 2, pp. 63–64
'Case Law', Peter Elliott, Issue 2, pp. 65–65
'Legislation', lngrid Kiblbock, Domingo Carbajo Vasco, Peter Elliott, Issue 2, pp. 66–69

ISSUE 3
'Unitary Taxation: The Denouement?', J. David B. Oliver, Issue 3, pp. 72–73
'Restrictions on the Fundamental Freedoms Enshrined in the EC Treaty by Discriminatory Tax Provisions', Brigitte Knobbe-keuk, Issue 3, pp. 74–85
'Human Rights, European Law and Tax Law', Marc Dassesse, Issue 3, pp. 86–90
'Economic Obstacles in Access to Courts in Tax Matters', Allard O. Lubbers, Leo G.M. Stevens, Issue 3, pp. 91–100
'Frontier Workers and the Free Movement of Labour within the European Union', Leif Weizman, Issue 3, pp. 100–111
'Communication of the Commission on the Improvement of t h e Fiscal Environment of Small and Medium-sized Enterprises', Peter Schonewille, Issue 3, pp. 112–116
'Ways to Improve the System of Taxation of Small and Medium-sized Enterprises: A Commission Recommendation', Philippe Pelle, Issue 3, pp. 117–123
'Case Law', Peter Elliott, Vimal Tilakapala, Issue 3, pp. 124–131
'Legislation', Luc Hinnekens, Dorningo Carbajo Vasco, Peter Elliott, Issue 3, pp. 132–139
'Survey of Literature', Issue 3, pp. 140–142

ISSUE 4
'Quo Vadis European Taxation?', F. Vaniskendael, Issue 4, pp. 144–145
'Compatibility of Bilateral Tax Treaties with European Community Law. The Rules', Luc Hinnekens, Issue 4, pp. 146–166
'Some Fiscal Aspects of Financing Structures within a Group of Companies and Thin Capitalization Approaches in Europe', Peter Essers, Issue 4, pp. 167–176
'Free Movement of Capital and Capital income Taxation within the European Union', Ana Paula Dourado, Issue 4, pp. 176–185
'Harmonizing and Restructuring EC Labour Income Taxation', Ruud Van Den Dool, Issue 4, pp. 185–193
'Case Law', Luc Hinnekens, Peter Elliott, Issue 4, pp. 194–198
'Legislation', Ingrid Kiblbock, Issue 4, pp. 199–200

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