ISSUE 1
'Tax Progression and Tax Justice', Helmut Becker, Issue 1, pp. 2–3
'The Financing and Taxation of Corporations - A Comparing Analysis for the EC-Member Countries Germany, France and Great Britain', Otto H. Jacobs, Christoph Spengel, Issue 1, pp. 4–15
'Harmonisation of Corporation Tax in the EC: the Views of a Multinational', M. Tabaksblat, Issue 1, pp. 16–19
'The Residence of the Employer in the "183-Day Clause' Article 15 of the OECD's Model Double Taxation Convention', Luis Eduardo Schoueri, Issue 1, pp. 20–29
'Salient Features of India's Tax Treaties', Har Govind, Issue 1, pp. 29–44
'EC Tax Scene', Otmar Thommes, Deloitte Touche Tohmatsu, Issue 1, pp. 45–46
'US Tax Scene', Eli H. Fink, Issue 1, pp. 46–51
'World Tax Scene', Michael J. Andrew, Issue 1, pp. 52–57

ISSUE 2
'Are President Clinton's Tax Proposals European Inspired?', Yann Kergall, Issue 2, pp. 60–61
'US Transfer Pricing Policy: Prospects for Continuing Controversy', Philip D. Morrison, Issue 2, pp. 62–75
'International Aspects of the Norwegian Imputed Personal Income Tax', Juris Arvid Aage Skaar, Issue 2, pp. 75–84
'Intra-group Sales of Subsidiaries: US Rev. Rul. 92-85 Leaves Many Issues Unresolved', Michael J. Cooper, William C. Dodge, Issue 2, pp. 85–90
'New Options for Non-Resident Investors? - German Federal Supreme Fiscal Court Overrules Administrative Regulation on 'Thin Capitalization'', Jorg W . Luttge, Issue 2, pp. 91–96
'EC Tax Scene', Otmar Thommes, Issue 2, pp. 96–97
'US Tax Scene', Eli H. Fink, Issue 2, pp. 97–102
'World Tax Scene', Michael J. Andrew, Issue 2, pp. 102–106

ISSUE 3
'A Binding Precedent', J . David B. Oliver, Issue 3, pp. 108–108
'United States Appeals in the 1990s 'New Directions'', James J. Casimir, Issue 3, pp. 109–122
'A Wider European Customs Union', David W . Williams, Issue 3, pp. 123–127
'Important Fiscal and Tax Changes in India in 1992', Har Govind, Issue 3, pp. 128–139
'The New Law on Import/Export Duties of the People's Republic of China', Arno Wohlgetmuth, Issue 3, pp. 140–145
'New Tax Planning Opportunities for Foreign Investors in Russia', Dmitry Ushakov, Issue 3, pp. 145–147
'EC Tax Scene', Otmar Thommes, Issue 3, pp. 148–150
'US Tax Scene', Eli H. Fink, Issue 3, pp. 150–153
'World Tax Scene', Michael J. Andrew, Issue 3, pp. 154–162

ISSUE 4/5
'A Remarkable Treaty', Fred C. de Hosson, Issue 4/5, pp. 164–164
'A Commentary to the United States-Netherlands Tax Convention', Mary C. Bennett, Philip D. Morrison, Ton H.M. Daniels, Jan-Willem A.M. Gerritsen, Fred C. de Hosson, Issue 4/5, pp. 165–218
'Federation of Netherlands Industry ('VNO')/Baker & McKenzie Seminar-4 February 1993 The Hague', Issue 4/5, pp. 219–229
'Convention between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income', Issue 4/5, pp. 230–265
'EC Tax Scene', Otmar Thommes, Issue 4/5, pp. 266–267
'US Tax Scene', Eli H. Fink, Issue 4/5, pp. 267–207
'World Tax Scene', Michael J. Andrew, Issue 4/5, pp. 270–276

ISSUE 6/7
'President Clinton's Earnings Stripping Proposal', Toshiaki Katsushima, Issue 6/7, pp. 278–279
'The New US Regulations on Transfer Pricing - Once Again a German Perspective', Helmut Becker, Issue 6/7, pp. 280–285
'French Taxation of Capital Gains on Securities', Jean-Nicholas Andrieu, Issue 6/7, pp. 285–292
'Commodity Taxes in India - Law and Procedure', G. K . Kawatra, Issue 6/7, pp. 292–301
'United States Transfer Taxation of a Domiciliary of Finland', Risto Rytohonka, Issue 6/7, pp. 301–309
'Comments on the Commentary to Article 12 (Royalties) of the 1992 GECD Model Convention', Gary D. Sprague, Robin A. Chesler, Issue 6/7, pp. 310–312
'Eurocompatability of the Swiss Tax System', Peter Dieben, Issue 6/7, pp. 313–319
'EC Tax Scene', Otmar Thommes, Issue 6/7, pp. 320–321
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 321–326
'World Tax Scene', Michael J. Andrew, Issue 6/7, pp. 326–333

ISSUE 8
'The German Tax Reform 1994 and Its Turbulences', Helmut Becker, Issue 8, pp. 338–339
'Solutions to the UK Surplus Advance Corporation Tax Problem?', Malcolm Gammie, Issue 8, pp. 340–350
'Transfer of Profits: The New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code - Siamese Twins?', Rene Bizac, Issue 8, pp. 351–371
'New FIF and CFC Regime Introduced in New Zealand', Andrew M . C. Smith, Issue 8, pp. 371–379
'UNICE Comments on US Transfer Pricing Regulations', Issue 8, pp. 380–381
'EC Tax Scene', Gerd Scholten, Otmar Thommes, Issue 8, pp. 382–383
'World Tax Scene', Michael J . Andrew, Issue 8, pp. 384–392

ISSUE 9
'The Cost of Pooling Tax Revenue', Barry Bracewell-Milnes, Issue 9, pp. 394–395
'The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part One)', Sidney Roberts, Issue 9, pp. 396–420
'Transfer of Profits: The New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code - Siamese Twins? (Part Two)', Rene Bizac, Issue 9, pp. 420–438
'French Taxation of Capital Gains on Securities', Jean-Nicolas Andrieu, Issue 9, pp. 439–439
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 9, pp. 440–443
'US Tax Scene', Eli H . Fink, Issue 9, pp. 444–447
'World Tax Scene', Michael J . Andrew, Issue 9, pp. 448–455

ISSUE 10
'Aspects of Treaty Overriding', Yann Kergall, Issue 10, pp. 458–459
'Sec. 8a Corporate Income Tax Act – New Regulation of German Shareholder Loan Financing', Volker Rosenstock, Sabine Gedig, Issue 10, pp. 460–465
'Tax Planning under Germany's New 'Thin Capitalization' Rules', Stephan Schauhoff, Issue 10, pp. 466–473
'Germany: Outbound Investments under the Tax Reform Act 1994', Thomas Borstell, Issue 10, pp. 473–481
'Security Lending under German Tax Law', Wolfgang Oho, Issue 10, pp. 482–487
'The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part Two)', Sidney Roberts, Issue 10, pp. 488–508
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 10, pp. 509–511
'World Tax Scene', Michael J. Andrew, Issue 10, pp. 511–515

ISSUE 11
'Unequal Treatment', J. David B. Oliver, Issue 11, pp. 518–519
'The European Court of Human Rights and the Right of the Accused to Remain Silent: Can it be Invoked by Taxpayers?', Stefan N. Frommel, Issue 11, pp. 520–549
'Real Estate Taxation in Japan', Hans Peter Musahl, Issue 11, pp. 550–556
'Danish Tax Reform', Allan Pelvang, Issue 11, pp. 557–561
'Anti-avoidance Legislation in the Eastern Caribbean', Gasdon C. Perera, Issue 11, pp. 562–566
'EC Tax Scene', Otmzar Thommes, Gerd Scholten, Marie Manuelli, Issue 11, pp. 567–569
'US Tax Scene', Eli H. Fink, Issue 11, pp. 569–572
'World Tax Scene', Michael J . Andrew, Issue 11, pp. 572–575

ISSUE 12
'The Fine Art of Retaliation', Fred C. de Hosson, Issue 12, pp. 578–578
'Some Aspects of the International Joint Venture in Belgian Tax Law', Dirk Deschrijver, Issue 12, pp. 579–596
'Direct Taxation and Some Basic Principles in EC Law: A General Overview', Peter Kavelaars, Issue 12, pp. 597–608
'Expatriate Taxation in the Netherlands: The 35 per cent-ruling Revised', Karel W.H. Leeflang, Issue 12, pp. 609–612
'Sec. 8(a) Corporate Income Tax Act - New Regulation of German Shareholder Debt Financing', V. Rosenstock, S . Gedig, Issue 12, pp. 613–613
'EC Tax Scene', Otmar Thommes, Gerd Scholren, Issue 12, pp. 614–615
'World Tax Scene', Michael J . Andrew, Issue 12, pp. 615–622

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