ISSUE 1
'Editorial', Helmut Becker, Issue 1, pp. 2–2
'Tax aspects of leveraged acquisitions of US corporations by foreign investors', David H. Brockway, Issue 1, pp. 3–11
'The determination of income of a permanent establishment or branch', Helmut Becker, Issue 1, pp. 12–15
'An outline of transfer pricing legislation and its enforcement in Japan', GO Kawada, Issue 1, pp. 16–20
'The Belgian Tax Reform 1988 – Highlights - What does it mean for the business and corporate taxpayer'?', Andre J.J. Spruyt, Issue 1, pp. 21–27
'Taxation of representative offices in China: recent developments', Zhang Yong, Issue 1, pp. 28–30
'Australian taxation developments', Steve Towers, Issue 1, pp. 30–31
'EC Tax Scene', Ch. R. E. M. van Sasse van Ysselt, Issue 1, pp. 32–33
'US Tax Scene', Eli H. Fink, Issue 1, pp. 33–35
'World Tax Scene', D.A. Gilburn, Issue 1, pp. 36–42

ISSUE 2/3
'Editorial', J. David B. Oliver, Issue 2/3, pp. 44–44
'United States Section 482 White Paper', Emil Sunley, Edward Maguire, John Wills, Issue 2/3, pp. 45–56
'IRS White Paper revisits Section 482', Guenter Schindler, David Henderson, Issue 2/3, pp. 56–61
'Section 482 White Paper – Administrative requirements: a look ahead', Michael Abrutyn, Issue 2/3, pp. 62–71
'Transfer pricing between related parties – a comparison of United states customs valuation and tax allocations under Section 482', Joseph W. Dorn, Gregory C. Dorris, Issue 2/3, pp. 72–80
'The Italian approach to cost-contribution arrangements and possible discrepancies with the US White Paper on transfer pricing', Guglielmo Maisto, Issue 2/3, pp. 81–88
'Resolution of competent authority issues', Stanley E. Novack, Issue 2/3, pp. 88–92
'Pricing for intangibles, goods and services under super-royalty: a Canadian view', John A. Calderwood, Issue 2/3, pp. 93–104
'Comments on Section 482 White Paper', GO Kawada, Issue 2/3, pp. 104–106
'Double taxation - dispute resolutions through competent authority', lan Hunter, Issue 2/3, pp. 106–107
'A German practitioner's view on the White Paper', Christoph Bellstedt, Issue 2/3, pp. 108–114
'Letter by professor Wolfgang Ritter to the United States Treasury Department', Issue 2/3, pp. 115–116
'Statement on the US Treasury and IRS White Paper on Intercompany Pricing', Issue 2/3, pp. 117–119
'EC Tax Scene', John Meade, Issue 2/3, pp. 119–120
'Investing and doing business in the USA', Paul R. McDaniel, Miriam Vock Skeehan, Issue 2/3, pp. 120–122
'US Tax Scene', Eli H. Fink, Issue 2/3, pp. 122–124
'World Tax Scene', David A. Gilburn, Issue 2/3, pp. 125–128

ISSUE 4
'Editorial', Paul R. McDaniel, Issue 4, pp. 130–131
'The Cockfield proposals - a European business and industry view', Jan van der Bijl, Issue 4, pp. 132–136
'Taxation of foreign investments in Tanzania: an overview', Chris Marina Peter, Issue 4, pp. 136–142
'Letter to the editor concerning Daily Mail and General Trust PIC', Howard M. Liebman, Issue 4, pp. 143–144
'Reply to Mr. Liebman's letter', S . N . Frommel, Issue 4, pp. 144–144
'Observations for foreign investors in Sweden', Bjorn Ohde, Issue 4, pp. 145–146
'Reduction and exemption in corporate tax in France - Finance Act for 1989', Jean-Nicolas Andrieu, Issue 4, pp. 147–150
'New withholding tax on interest in Germany', Manfred Gunkel, Issue 4, pp. 151–154
'OECD: The taxation of goods and services', J.P. Owens, Issue 4, pp. 155–156
'EC Tax Scene', John Meade, Issue 4, pp. 157–158

ISSUE 5
'Editorial', Yann Kergall, Issue 5, pp. 160–160
'Allocating interest and expenses between US- and foreign-source income of affiliated groups', Howard M. Liebman, Pascale De Boeck, Issue 5, pp. 161–166
'Important changes in Indian direct tax laws in 1988 affecting non-residents and foreign companies', Har Govind, Issue 5, pp. 167–179
'Canada's general anti-avoidance rule', Paul D. Trotter, Issue 5, pp. 180–184
'New German thin capitalization rules?', Thomas Borstell, Issue 5, pp. 185–191
'Netherlands dividend withholding tax in case of share for share exchanges', Frank P. Brunnekreeft, Geert P.J. van Buggenum, Issue 5, pp. 192–194
'US Tax Scene', Eli Fink, Issue 5, pp. 195–198
'World Tax Scene', David A. Gilburn, Issue 5, pp. 198–207

ISSUE 6
'Editorial', Fred C. de Hosson, Issue 6, pp. 210–211
'Towards a revised OECD-model tax treaty?', D . Hund, Issue 6, pp. 212–224
'US foreign tax credit', Joseph J. Czajkowski, Issue 6, pp. 224–235
'GATT versus tax treaties? The basic conflicts between international taxation methods and the rules and concepts of GATT (Part I)', Justus Fischer-Zernin, Issue 6, pp. 236–245
'The Netherlands: Unilateral relief from double taxation revised', H. M . M . Bierlaagh, Issue 6, pp. 245–251
'Italian tax developments: Changes to the 'Testo Unico'', Siegfried Mayr, Issue 6, pp. 252–255
'EC Tax Scene', John Meade, Issue 6, pp. 256–257
'US Tax Scene', Eli H . Fink, Issue 6, pp. 257–259
'World Tax Scene', David A. Gilburn, Issue 6, pp. 259–266

ISSUE 7
'Form and substance of tax harmonisation', Barry Bracewell-Milnes, Issue 7, pp. 268–268
'The new double tax treaty between the Federal Republic of Germany and the United States of America', Wilhelm Haarmann, Issue 7, pp. 269–284
'Securities markets and the 1988 tax reform in Japan - Foreign investor's perspective', Masatami Otsuka, Issue 7, pp. 284–300
'Tax raids in Australia and their international implications', A. O. Tony Ferrers, Issue 7, pp. 300–310
'GATT versus tax treaties? The basic conflicts between international taxation methods and the rules and concepts of GATT (Part 11)', Justus Fischer-Zernin, Issue 7, pp. 310–315
'French Courts: moving towards greater recognition of EC law in tax matter?', Yann Kergall, Issue 7, pp. 316–320
'Germany - Deduction of a foreign corporation's head office administrative expense for the determination of its German branch's taxable income', Wolfgang Oho, V. Christof Heinzerling, Issue 7, pp. 321–324
'EC Tax Scene', John Meade, Issue 7, pp. 325–326
'US Tax Scene', Eli H. Fink, Issue 7, pp. 326–328

ISSUE 8/9
'Access to tax treaties', J. David B. Oliver, Issue 8/9, pp. 330–330
'Anti-treaty shopping articles - A United Kingdom view', J. F. Avery Jones, Issue 8/9, pp. 331–332
'Outbound treaty shopping offers advantages for US multinationals', Marshall J. Langer, Issue 8/9, pp. 333–336
'Countering the abuse of tax treaties – A Swiss view', D. Luthi, Issue 8/9, pp. 336–340
'The concept of 'beneficial ownership' of items of income under German tax treaties', Dr. Jurgen Killius, Issue 8/9, pp. 340–344
'Limitation of benefits: a Netherlands perspective', M. J. Ellis, Issue 8/9, pp. 344–350
'The application of anti-treaty shopping provisions to Belgian co-ordination centers', Luc Hinnekens, Issue 8/9, pp. 350–361
'An outline of Japanese anti-tax avoidance provisions', Go Kawada, Issue 8/9, pp. 361–363
'Treaty shopping: the French policy', Jean-Pierre Le Gall, Sonia Reeb, Issue 8/9, pp. 364–369
'Canadian approach to treaty shopping', Nathan Boidman, Issue 8/9, pp. 369–377
'The Portuguese 1988/1989 Tax Reform', Joio Jose Amaral Tomas, Issue 8/9, pp. 378–381
'Tax incentives for investments in Berlin', Jur. Thomas Kaligin, Issue 8/9, pp. 382–385
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 386–388
'World Tax Scene', David A . Gilburn, Issue 8/9, pp. 388–396

ISSUE 10
'The secondary effects of a common market', Helmut Becker, Issue 10, pp. 398–398
'A primer on 'General Utilities' issues in international acquisitions, dispositions and restructurings', D. Kevin Dolan, Issue 10, pp. 399–417
'The outlook for tax reform in the UK', Barry Bracewell-Milnes, Issue 10, pp. 417–421
'Inbound investments in The Netherlands: Supreme Court rules on abuse of law', Ton H.M. Daniels, Issue 10, pp. 422–429
'Coordination Centres in Belgium and Germany', Helmut Becker, Issue 10, pp. 430–432
'Canada's new large corporations capital tax', James R. Sennema, Issue 10, pp. 433–435
'Australia introduces controlled foreign corporation regime', Peter Lockwood, Issue 10, pp. 435–441
'EC Tax Scene', John Meade, Issue 10, pp. 441–442
'US Tax Scene', Eli H. Fink, Issue 10, pp. 442–444
'World Tax Scene', David A. Gilburn, Issue 10, pp. 445–450

ISSUE 11
'Tax Harmonisation - The US experience', Paul R . McDarziel, Issue 11, pp. 452–452
'United States income tax treaties: Reference to domestic law for the meaning of undefined terms', Harry A . Shannon, Issue 11, pp. 453–463
'The effects of business taxation on shareholders financing of corporations - An analysis of taxation concepts in France. Germany and the United States', Otto H . Jacobs, Issue 11, pp. 464–476
'Treaty aspects of the 'thin capitalisation' issue - A review of the OECD Report', Fred C. de Hosson, Geerren M.M. Michielse, Issue 11, pp. 476–484
'Stapled stock - A UK perspective', Malcolm Gammie, Issue 11, pp. 484–487
'The United States budget reconciliation proposals - International aspects', Edward Muguire, Bruce W. Reynolds, Issue 11, pp. 488–491
'OECD: Developments in tax levels and structures', Jeffrey P. Owens, Issue 11, pp. 491–494
'EC Tax Scene', John Meade, Issue 11, pp. 495–495
'World Tax Scene', David A. Gilburn, Issue 11, pp. 496–503

ISSUE 12
'1992 - An evolution, not a revolution', Howard M. Liebman, Issue 12, pp. 506–507
'Tax controversies in the United States: audit, settlement, and litigation', H. David Rosenbloom, Albert G. Lauber, Issue 12, pp. 508–521
'Treaty routing vs. treaty shopping: planning for multicountry investment flows under modern limitation on benefits articles', Leonard B. Terr, Issue 12, pp. 521–530
'Madeira - The unknown tax haven', H. A. Sherman, Issue 12, pp. 530–540
'Financing lower tiers of Government: a European perspective', Jeffrey P. Owens, Issue 12, pp. 541–554
'Book Review: Federal Taxation of Real Estate - A Guide for Advisors and Investors', Richard L. Doernberg, Issue 12, pp. 555–557
'EC Tax Scene', John Meade, Issue 12, pp. 558–558
'US Tax Scene', Eli H. Fink, Issue 12, pp. 559–560
'World Tax Scene', David A. Gilburn, Issue 12, pp. 561–566

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