Yann Kergall, 'The concept of abuse of law' (1991) 19 Intertax, Issue 1, pp. 2–2

Sarah Lane, 'The UK Finance Act 1990 – International tax issues' (1991) 19 Intertax, Issue 1, pp. 3–10

Bernd Spahn, Ulrich van Essen, Helmut Kaiser, 'Tax policy at the bifurcation between equity and efficiency: lessons from the German Income Tax Reform' (1991) 19 Intertax, Issue 1, pp. 10–24

Helmut Becker, 'Oral agreements and continuing practice in transfer pricing - A German approach' (1991) 19 Intertax, Issue 1, pp. 24–26

'Communication from Madame Scrivener to the Commission' (1991) 19 Intertax, Issue 1, pp. 27–28

'Proposal for a Council Directive on a Common System of Taxation applicable to Interest and Royalty Payments made between Parent Companies and Subsidiaries in Different Member States' (1991) 19 Intertax, Issue 1, pp. 29–34

'Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States' (1991) 19 Intertax, Issue 1, pp. 34–45

Otmar Thommes, 'EC Tax Scene' (1991) 19 Intertax, Issue 1, pp. 46–46

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 1, pp. 47–49

Paul R. McDaniel, 'US tax treaties: a new perspective' (1991) 19 Intertax, Issue 2, pp. 52–53

Stefan N. Frommel, 'United Kingdom tax law and abuse of rights' (1991) 19 Intertax, Issue 2, pp. 54–81

Mario Burgio, 'The abuse of law in the framework of the European tax law' (1991) 19 Intertax, Issue 2, pp. 82–88

Jacques Malherbe, Luc de Broe, John Paramore, Alice Lawton, 'Simulation in Belgian fiscal law: a modest proposal for a clear legislative solution' (1991) 19 Intertax, Issue 2, pp. 88–92

Guglielmo Maisto, 'The abuse of rights under Italian tax law: an outline' (1991) 19 Intertax, Issue 2, pp. 93–96

Jorg- Dietrich Krumer, 'Abuse of law by tax saving devices' (1991) 19 Intertax, Issue 2, pp. 96–102

Maurice Cozian, 'What is abuse of law?' (1991) 19 Intertax, Issue 2, pp. 103–107

Anton G. Derksen, 'Should the South African courts adopt the English anti-tax-avoidance rule in Furniss v. Dawson?' (1991) 19 Intertax, Issue 2, pp. 108–119

Steven R. Williams, Maicslm Munro-Faure, 'Update on US transfer pricing regulations and enforcement' (1991) 19 Intertax, Issue 2, pp. 120–130

Boudewijn Barre, 'EC Tax Scene' (1991) 19 Intertax, Issue 2, pp. 131–131

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 2, pp. 132–136

Aaron A . Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 2, pp. 136–145

Fred C. de Hosson, 'Profit allocation in an integrated European market' (1991) 19 Intertax, Issue 3, pp. 146–147

Otto H. Jacobs, J. Kevin Smith, 'An international analysis and comparison of business tax burdens in Germany and the United States using a model firm approach' (1991) 19 Intertax, Issue 3, pp. 148–158

Otmar Thommes, 'The new EC Commission's proposals for directives on cross-border investments' (1991) 19 Intertax, Issue 3, pp. 158–165

Leif Weizman, 'Proposed United States-Denmark income tax convention: Ten years of controversy' (1991) 19 Intertax, Issue 3, pp. 165–174

Robert F. Grondine, 'Japanese leveraged leasing rules' (1991) 19 Intertax, Issue 3, pp. 174–183

Tony Ferrers, 'Australia's High Court goes international. An enterprising business profit' (1991) 19 Intertax, Issue 3, pp. 184–188

Otmar Thommes, Boudewijn Barre, 'EC Tax Scene' (1991) 19 Intertax, Issue 3, pp. 189–191

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 3, pp. 191–194

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 3, pp. 195–199

Helmut Becker, 'The Renaissance of the permanent establishments within the EC' (1991) 19 Intertax, Issue 4, pp. 202–203

Wolfgang Ritter, 'The German approach to double taxation treaty negotiations' (1991) 19 Intertax, Issue 4, pp. 204–210

Alfonso Trivoli, 'Summary of legislative tax changes as approved or proposed as of 31 December 1990, having an impact on Italian tax planning projects including mergers and acquisitions' (1991) 19 Intertax, Issue 4, pp. 211–220

Janusz Fiszer, 'Poland: Taxation of foreign investment and income tax treaties' (1991) 19 Intertax, Issue 4, pp. 221–229

Henry .J. Meijer, 'Transfer pricing aspects of an affiliate's lasting losses' (1991) 19 Intertax, Issue 4, pp. 230–235

'UNICE comments on Proposed Section 6038A Regulations' (1991) 19 Intertax, Issue 4, pp. 236–237

Otmar Thommes, 'EC Tax Scene' (1991) 19 Intertax, Issue 4, pp. 238–238

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 4, pp. 239–242

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 4, pp. 242–246

J. David B. Oliver, 'The drafting of European Community directives' (1991) 19 Intertax, Issue 5, pp. 248–248

H.O.C.R. Ruding, 'Fiscal sovereignty in the internal market' (1991) 19 Intertax, Issue 5, pp. 249–253

Har Govind, 'India: important tax and fiscal changes in 1990' (1991) 19 Intertax, Issue 5, pp. 254–265

R. A. van der Laan, 'Computer software in international tax law' (1991) 19 Intertax, Issue 5, pp. 266–273

Richard L. Doernberg, 'Boris I. Bittker and Lawrence Lokken, Fundamentals of International Taxation' (1991) 19 Intertax, Issue 5, pp. 273–277

Robert Dumont, 'Insurance premium deductibility; Recent taxpayer victories in the US. Tax Court' (1991) 19 Intertax, Issue 5, pp. 278–282

Otmar Thommes, Boudewijn Barre, 'EC Tax Scene' (1991) 19 Intertax, Issue 5, pp. 282–285

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 5, pp. 285–287

Aaron A. Rubinseein, 'World Tax Scene' (1991) 19 Intertax, Issue 5, pp. 288–296

Barry Bracewell-Milnes, 'Tax avoidance and tax competition' (1991) 19 Intertax, Issue 6/7, pp. 298–299

Nicola W. Palmieri, 'Foreign recordkeeping - A view from the industry – Amended Section 603814 Internal Revenue Code' (1991) 19 Intertax, Issue 6/7, pp. 300–304

Joseph J. Czajkowski, 'Foreign acquisitions/Divestments by US multinational corporations' (1991) 19 Intertax, Issue 6/7, pp. 304–310

Eli H. Fink, 'Transfer pricing - Lessons from Sundstrand' (1991) 19 Intertax, Issue 6/7, pp. 311–316

Masatami Otsuka, 'Intersection of the Japanese gift tax and the United States gift tax - Notes on International Double Taxation of Inheritances and Gifts (No. 1)' (1991) 19 Intertax, Issue 6/7, pp. 317–324

Manfred Gunkel, Heinz-Klaus Kroppen, 'Taxation of investments in German real estate by foreign corporate investors' (1991) 19 Intertax, Issue 6/7, pp. 325–330

S. N. Frommel, 'France: Finance Act for 1991 – Selected provisions' (1991) 19 Intertax, Issue 6/7, pp. 331–335

Otmar Thommes, 'EC Tax Scene' (1991) 19 Intertax, Issue 6/7, pp. 336–337

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 6/7, pp. 337–340

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 6/7, pp. 340–349

Fred C. de Hosson, 'A Europe crowded with branches?' (1991) 19 Intertax, Issue 8/9, pp. 352–353

Ton H.M. Daniels, 'International partnerships: Comparative law remarks on the taxation of income and the classification of foreign entities' (1991) 19 Intertax, Issue 8/9, pp. 354–387

Walter Neddermeyer, 'On-the-spot tax audits – Comparative review of country rules and practices' (1991) 19 Intertax, Issue 8/9, pp. 388–404

Alan Winston Granwell, Joseph DeCarlo, Mary Anne Mayo, 'Proposed earnings stripping regulations - Limitations on interest deductions by corporations with related tax-exempt and foreign creditors' (1991) 19 Intertax, Issue 8/9, pp. 405–414

Gerhard Schmidt, Peter Elliot, 'Tax restructuring subsequent to a share deal concerning a German corporation - New developments' (1991) 19 Intertax, Issue 8/9, pp. 415–420

Yves Long, 'Corporate headquarters in France' (1991) 19 Intertax, Issue 8/9, pp. 421–423

Otmar Thommes, Boudewijn Barre, 'EC Tax Scene' (1991) 19 Intertax, Issue 8/9, pp. 424–426

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 8/9, pp. 426–435

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 8/9, pp. 435–442

Helmut Becker, ''The Vogel': A Commentary to the Existing Model Treaties' (1991) 19 Intertax, Issue 10, pp. 444–445

D. Luthi, 'Thin capitalisation of companies in international tax law' (1991) 19 Intertax, Issue 10, pp. 446–453

Wolfgang Oho, Christof Heinzerling, 'German Value Added Tax and Credit Cards' (1991) 19 Intertax, Issue 10, pp. 453–460

Har Govind, 'Europe 1992: Tax and fiscal approaches of developing countries to meet the challenge' (1991) 19 Intertax, Issue 10, pp. 460–472

Alex Veldt, 'Taxation of income from shares and capital gains on shares in Spain' (1991) 19 Intertax, Issue 10, pp. 473–476

Jefferson VanderWolk, 'US Taxation of a foreigner's sale of a partnership interest' (1991) 19 Intertax, Issue 10, pp. 476–480

Zhang Yong, 'Recent development in foreign taxation in China' (1991) 19 Intertax, Issue 10, pp. 480–484

Otmar Thommes, 'EC Tax Scene' (1991) 19 Intertax, Issue 10, pp. 485–486

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 10, pp. 487–488

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 10, pp. 489–494

Yann Kergall, 'Which country for holding companies?' (1991) 19 Intertax, Issue 11, pp. 496–496

Kees van Raad, 'The 1977 OECD Model Convention and Commentary - selected suggestions for amendment of the Articles 7 and 5' (1991) 19 Intertax, Issue 11, pp. 497–502

B. H. ter Kuile, 'Legal aspects of sovereignty within the internal market' (1991) 19 Intertax, Issue 11, pp. 503–509

Wolfgang Oho, 'Tax incentives for investments in East-Germany ('Neue Bundeslander')' (1991) 19 Intertax, Issue 11, pp. 509–518

'The transitional VAT system. Unice comments and suggestions for simplification of the system' (1991) 19 Intertax, Issue 11, pp. 519–522

'IRS Guidelines for Securing an Advance Pricing Agreement' (1991) 19 Intertax, Issue 11, pp. 523–534

Otmar Thornmes, 'EC Tax Scene' (1991) 19 Intertax, Issue 11, pp. 535–536

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 11, pp. 536–538

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 11, pp. 538–544

Fred C. de Nosson, 'Coming full circle: from European Tax Review to EC Tax Review' (1991) 19 Intertax, Issue 12, pp. 544–544

Malcolm Gammie, 'Imputation systems and foreign income: the UK Surplus ACT problem and its relationship to European corporate tax harmonisation' (1991) 19 Intertax, Issue 12, pp. 545–560

David Williams, 'The British reaction to the French package' (1991) 19 Intertax, Issue 12, pp. 560–565

Robert T. Cole, Steven A. Musher, 'Section 6038A recordkeeping for foreign-owned groups - a new requirement for doing business in the United States – practical approaches to compliance' (1991) 19 Intertax, Issue 12, pp. 565–579

Micola Palmieri, 'Foreign recordkeeping under Internal Revenue Code Section 603814 - violation of the United States constitution and of international law' (1991) 19 Intertax, Issue 12, pp. 579–584

'Company Taxation - UNICE suggestions for further harmonisation' (1991) 19 Intertax, Issue 12, pp. 585–589

Otmar Thommes, 'EC Tax Scene' (1991) 19 Intertax, Issue 12, pp. 590–590

Eli H. Fink, 'US Tax Scene' (1991) 19 Intertax, Issue 12, pp. 591–593

Aaron A. Rubinstein, 'World Tax Scene' (1991) 19 Intertax, Issue 12, pp. 594–600