ISSUE 1
'Editorial', Issue 1, pp. 2–2
'New thin capitalization rules in Germany', Manfred Gunkei, Issue 1, pp. 3–6
'An introduction to English settlements Basic concepts, objectives and their tax treatment', Rulplz P. Ray, Issue 1, pp. 7–13
'Tax unity in France', Jean-Nicolas Andrieu, Issue 1, pp. 13–15
'International aspects of taxation of computer software', G.C. Crosutto, Issue 1, pp. 15–18
'EC: Completing the internal market – The introduction of a VAT clearing mechanism for intra-community sales', Issue 1, pp. 19–26

ISSUE 2
'Editorial', F.C. de Hosson, Issue 2, pp. 28–28
'Trends and developments in Swedish taxation viewed from a foreign investor's perspective', Bjorn Ohde, Issue 2, pp. 29–31
'Indirect taxation and the completion of the Internal Market', A.J.M. Timmermans, Issue 2, pp. 31–35
'Inbound US investments – Current developments', Meryl Silver, William J. Lazar, Issue 2, pp. 36–49
'Foreign tax credit planning', Marianne Burge, Issue 2, pp. 49–58

ISSUE 3
'Editorial', Issue 3, pp. 60–60
'Cost contribution arrangements and superroyalties', James J. Tobin, Dennis Olmstead, Issue 3, pp. 61–67
'The taxation of fringe benefits', J.P. Owens, Issue 3, pp. 68–79
'Canadian tax reform', Ron Unger, Ray Kinoshita, Issue 3, pp. 79–88
'Program for improved business taxation in Sweden - Summary of a tax proposal', Issue 3, pp. 88–93
'CFE: Statement on tax measures to encourage cooperation', Issue 3, pp. 94–95
'US Tax Scene', Issue 3, pp. 96–98

ISSUE 4
'Editorial', Issue 4, pp. 100–101
'Council of Europe/OECD Convention on mutual administrative assistance in tax matters', A.H.M. Daniels, Issue 4, pp. 101–111
'Effectiveness of current competent authority procedures for relief of international double taxation: future developments', G. Sass, Issue 4, pp. 111–113
'Recent US international estate planning developments', William P. Streng, Issue 4, pp. 114–120
'Value Added Tax in Portugal', Arlindo N.M. Correia, Maria Conceicao Lopes, Issue 4, pp. 121–125
'US tax scene', Eli H. Fink, Issue 4, pp. 125–127

ISSUE 5
'Editorial', Issue 5, pp. 130–131
'How to minimize foreign tax liabilities with the major US trading partners after the Tax Reform Act of 1986 - The German viewpoint', Egon Schliitter, Issue 5, pp. 131–138
'Tax aspects of leveraged leases in Japan', Masataini Otsuka, Issue 5, pp. 139–143
'OECD - The Committee on Fiscal Affairs; Activities in 1986-1987', H.M.M. Bierlaagh, Issue 5, pp. 144–152
'Transfer pricing: a Dutch report', M.L.B. van der Lande, Issue 5, pp. 152–154
'US tax scene', Eli H. Fink, Issue 5, pp. 154–156

ISSUE 6/7
'Editorial', Issue 6/7, pp. 158–159
'Related party insurance', Chris Winslet, Ian Farmer, Issue 6/7, pp. 159–164
'Group taxation in France - Finance Act for 1988', Jean-Nicolas Andrieu, Issue 6/7, pp. 165–168
'China's tax approaches to attract foreign investors', Har Govind, Issue 6/7, pp. 169–179
'Review: OECD Report 'Double Taxation Conventions and the Use of Conduit Companies'', H.D. Rosenbloom, Issue 6/7, pp. 179–182
'Management service charges – determination of stewardship expenses', William G. Dodge, Lisa L. Graves, Issue 6/7, pp. 182–186
'Supplement to 'Tax aspects of leveraged leases in Japan'', Masatanzi Otsuka, Issue 6/7, pp. 187–188
'The Projected German Tax Reform 1990 - What does it mean for the business and corporate taxpayer?', Mattlzias Roche, Issue 6/7, pp. 188–193
'What's in a name? The special vehicle transfer tax: a VAT-matter?', W . Verlinrten, Issue 6/7, pp. 194–197
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 197–199

ISSUE 8/9
'Editorial', Issue 8/9, pp. 202–203
'The general definition of residence under United States income tax treaties', Harry A. Shannon, Issue 8/9, pp. 204–215
'Worldwide vs. source taxation of income – A review and re-evaluation of arguments', Klaus Vogel, Issue 8/9, pp. 216–229
'The salary split and the 183-day exception in the OECD Model and Belgian tax treaties', Luc Hinnekens, Issue 8/9, pp. 229–241
'The Netherlands model income tax treaty', Kees van Raad, Issue 8/9, pp. 241–250
''Testo Unico' - The new Italian tax law', Siegfried Mayr, Issue 8/9, pp. 251–257
'Double-taxation conventions and the conflict between international agreements and subsequent domestic laws', Helmut Becker, Felix Wurnz, Issue 8/9, pp. 257–263
'Commission of the European Communities vs. United Kingdom, Case 353185', David R. Davies, Issue 8/9, pp. 263–265
'US Tax Scene', Eli. H. Fink, Issue 8/9, pp. 266–268
'World Tax Scene', David A. Kenning, Issue 8/9, pp. 268–277

ISSUE 10
'Editorial', Issue 10, pp. 280–281
'The case against 'fixed base'', John Huston, Issue 10, pp. 282–290
'Recent regulations on reorganizations of US real estate', Michael Abrutyn/Steven A. Musher, Issue 10, pp. 290–297
'Corporation tax in The Netherlands: the institution of the advance ruling', P.A.C. Burgman, Issue 10, pp. 297–306
'Diplomatic tax privileges, past, present and future', M.P.M. van de Ven, Issue 10, pp. 306–309
'Worldwide vs. source taxation of income - A review and re-evaluation of arguments (Part 11)', Klaus Vogel, Issue 10, pp. 310–320
'The salary split and the 183-day exception in the OECD Model and Belgian tax treaties (Part 11)', Luc Hinnekens, Issue 10, pp. 321–334
'Changes in Netherlands corporate income taxation - how do they affect the foreign investor?', W.R.H. de Vries, Issue 10, pp. 334–336
'Investing and doing business in the USA', Paul R. McDaniel, Miriam V. Sheehan, Issue 10, pp. 336–338
'World Tax Scene', David A. Kenning, Issue 10, pp. 338–352
'US Tax Scene', Eli H. Fink, Issue 10, pp. 352–354

ISSUE 11
'Editorial', Issue 11, pp. 356–357
'The role of the German tax auditor and of the taxpayer with respect to the international business relations of associated enterprises', Berndt Runge, Issue 11, pp. 358–366
'A comparison of inventory costs for tax purposes in the United States and West Germany', J. Kevin Smith, Corniela Immel, Issue 11, pp. 366–377
'Am empty clearinghouse - The EC Commission's proposal for a revised clearing mechanism', Ben J.M. Terra, Issue 11, pp. 377–380
'Strategic planning in the field of customs duties', Klaus Friedrich, Achim Fey, Issue 11, pp. 380–388
'Last-minute changes of the German Tax Reform Act', Thomas Borstell, Issue 11, pp. 388–392
'Worldwide vs. source taxation of income A review and re-evaluation of arguments (Part III)', Klaus Vogel, Issue 11, pp. 393–402
'EC Tax Scene', K. Tomaras, Issue 11, pp. 403–403
'US Tax Scene', Eli H. Fink, Issue 11, pp. 404–405

ISSUE 12
'Editorial', Issue 12, pp. 408–408
'EEC companies and migration: a setback for Europe?', S.N. Frommel, Issue 12, pp. 409–416
'UK company residence: the new rules', Malcolm Gammie, Issue 12, pp. 416–421
'IRS changes the rules for intercompany financing', William G. Dodge, John P. Kennedy, Issue 12, pp. 421–426
'Determination of profits of permanent establishments', lnstitut der Wirtschaftsprufer, Issue 12, pp. 427–433
'Refund of tax credit under the UK/US treaty', David Oliver, Issue 12, pp. 434–435
'Investing and doing business in the USA', Paul R. McDuniel, Miriam Jock Sheehan, Issue 12, pp. 435–436
'EC Tax Scene', Ch.R.E.M. van Sassen van Ysselt, Issue 12, pp. 436–437
'US Tax Scene', Eli H. Fink, Issue 12, pp. 437–439

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