ISSUE 1
'News and Trends', Issue 1, pp. 1–1
'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 2–4
'US: IRS Could Better Protect US Tax Interests in Determining the Income of Multinational Corporations', Issue 1, pp. 5–11
'United Kingdom: Inland Revenue Guidance Notes on Transfer Pricing and Multinational Enterprises', David R. Davies, Issue 1, pp. 12–18
'Jersey, the Offshore Centre', Philip J . Egglishaw, Issue 1, pp. 19–27
'EC: VAT in the EEC Member States', Issue 1, pp. 28–29
'EC: Tax Relief on Medical Insurance', Issue 1, pp. 30–30
'EC: Comparison and Harmonization of the Tax Burden on SMUs in EEC Countries', Issue 1, pp. 31–31

ISSUE 2
'News and Trends', Issue 2, pp. 33–35
'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 35–38
'EC: Prior Information and Consultation Procedure for Tax Matters', Issue 2, pp. 39–41
'Germany: Limits on Exchange of Information in Connection With Tax Audit Practice', Helmut Becker, Issue 2, pp. 42–48
'Schweiz: Internationale Rechtshilfe in Strafsachen', Werner de Capitani, Issue 2, pp. 49–52
'New US Model Income Tax Treaty', Marianne Burge, Solomon Packer, Issue 2, pp. 53–61
'Greece: Tax System and Tax and Other Incentives II', Issue 2, pp. 62–66
'EC: Value Added Tax', Issue 2, pp. 67–68

ISSUE 3
'News and Trends', Issue 3, pp. 69–71
'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 72–75
'Arbitration in Taxation', Gustaf Lindencrona, Nils Mattsson, Issue 3, pp. 76–82
'UK: International Tax Avoidance', Issue 3, pp. 83–89
'Statutory Regulation of the Tax Consulting Profession in the Netherlands?', F.C.J .M. Drinkenburg, Issue 3, pp. 90–96
'EC: Taxation of Petroleum Products', Issue 3, pp. 97–98
'International Corporate and Withholding Tax Rates', Issue 3, pp. 99–100
'EC: Refund of VAT I — Explanatory Notes and Application Forms Concerning Requests for Refund of VAT Submitted by Taxable Persons Established in Other Member States', Issue 3, pp. 101–123
'EC: European Parliament on Tax Harmonization and Fiscal Control', Issue 3, pp. 124–124

ISSUE 4
'News and Trends', Issue 4, pp. 125–125
'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 126–128
'Current Issues in US-German Financial and Economic Relations', Rolf Bohme, Issue 4, pp. 129–135
'Tax Trends and the Impact of Taxes on Different Income Groups', Kenneth Messere, Jeffrey Owens, Gustav Teir, Issue 4, pp. 136–144
'GATT: Tax Legislation', Issue 4, pp. 145–145
'EC: Refund of VAT I1 — Explanatory Notes and Application Forms Concerning Requests for Refund of VAT Submitted by Taxable Persons Established in Other Member', Issue 4, pp. 146–164

ISSUE 5
'News and Trends', Issue 5, pp. 165–165
'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 166–169
'ICC: Fiscal Consolidation and the Treatment of Tax Losses within a Single Tax Jurisdiction', Issue 5, pp. 170–173
'Frankreich: Die neue Vermögensteuer 1'Impôt sur les Grandes Fortunes', Michel Decombe, Issue 5, pp. 174–182
'Netherlands Withholding Tax on Dividends Paid to Foreign Parent Companies and Nondiscrimination Clauses?', Kees van Raad, Issue 5, pp. 183–188
'EC: Tax Activities of the European Communities in 1981', Issue 5, pp. 189–192
'OECD: An Inventory of Tax Provisions which may have a Direct Impact on the Supply or Demand for Energy', Issue 5, pp. 193–203
'EC: European Cooperation Grouping', Issue 5, pp. 204–204

ISSUE 6/7
'News and Trends', Issue 6/7, pp. 205–206
'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 207–211
'Germany: New Legislation Proposal Concerning Thin Capitalization', Issue 6/7, pp. 212–213
'Germany: local Trade Tax on Long-Term Loans ('Dauerschulden')', Issue 6/7, pp. 214–226
'Commentaires sur la proposition de directive instaurant la procedure arbitrale', Caroline London, Joris Dillen, Issue 6/7, pp. 227–239
'Guernsey - The Off-Shore Boom', P. W.D. Redmond, Issue 6/7, pp. 240–246
'DDR: Die Besteuerung von westlichen Unternehmen', Thomas Kaligin, Issue 6/7, pp. 247–258
'US: Loan Between Foreign Subsidiaries may Constitute Constructive Dividend to US Parent', Issue 6/7, pp. 259–263
'EC: Exemption of Small Businesses from VAT', Issue 6/7, pp. 264–266
'EC: Distortion of Competition in the Car Sector in the German-Danish Border Area', Issue 6/7, pp. 267–268

ISSUE 8
'News and Trends', Issue 8, pp. 269–270
'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 270–274
'Company Tax Harmonisation in the European Economic Community', John Chown, William Hopper, Issue 8, pp. 275–284
'Transfer Pricing by Multinational Enterprises; Issues and Developments', H. C. Verlage, Issue 8, pp. 285–293
'UK: Oil Taxation', Issue 8, pp. 294–295
'UK: Still More Proposals to Increase the Taxation on North Sea Oil', Lindsay Duncan, Issue 8, pp. 296–299
'US: New Rules on Competent Authority Procedure', Issue 8, pp. 300–303
'US: New Revenue Procedure on Competent Authority Proceedings', Issue 8, pp. 304–312
'The United States/German Estate Tax Treaty I', Issue 8, pp. 313–326
'EC: Exchange Controls on Capital Movements', Issue 8, pp. 327–328

ISSUE 9
'News and Trends', Issue 9, pp. 329–330
'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 331–333
'ICC: Determining Taxable Profits in an Inflationary Environment', Issue 9, pp. 334–344
'UK: Stock Relief - A Historical Perspective', J. W. M. Hills, Issue 9, pp. 345–358
'The United States/German Estate Tax (11)', Issue 9, pp. 359–367
'EC: Aids in the European Community', Issue 9, pp. 368–368

ISSUE 10
'News and Trends', Issue 10, pp. 369–370
'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 370–372
'EC: Draft Directive on Deferred Payment of VAT Payable on Importation', Issue 10, pp. 373–385
'Commentary on the Tax Treaty Signed Between France and Saudi Arabia', Lotfi Maktouf, Issue 10, pp. 386–390
'Greece: New Investment Incentives Developments', Issue 10, pp. 391–393
'Schwedische Einkommensteuerreform in internationaler Sicht', Issue 10, pp. 397–400

ISSUE 11/12
'News and Trends', Issue 11/12, pp. 401–402
'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 403–409
'EC: Draft Directive on Refund of VAT to Third-Country Persons', Issue 11/12, pp. 410–416
'Der Qualifikationskonflilk im neuen deutsch - kanadischen Doppelbesteuerungsabkommen', Thomas Menck, Issue 11/12, pp. 417–423
'EC: The Proposal for a Council Directive on the Elimination of Double Taxation (Arbitration Procedure)', Issue 11/12, pp. 424–435
'Some Thoughts on Transfer Prices for Industrial Property Rights and Technology', Charles Constantin, Issue 11/12, pp. 436–446
'France: The Dautresme Commission's Report on Tax Treatment of Savings', Lotfl Maktouf, Issue 11/12, pp. 447–451
'Le système fiscal de la Grèce', Georges TH. Krekozikias, Issue 11/12, pp. 452–462
'US Tax Act of 1982 Provisions of Special Interest to Finns Doing Business Internationally', Philip T. Kaplan, Issue 11/12, pp. 463–475
'EC: Frontier Delays', Issue 11/12, pp. 476–478
'EC: Used Cars and the Proposed Seventh VAT Directive', Issue 11/12, pp. 479–480

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