ISSUE 1
'US Still Off-key with Comparable Profits Method', Toshiaki Katsushima, Issue 1, pp. 2–3
'The Consideration of Domestic Double Taxation in Interpreting "Preferred Loan' Legislation and the Scope of the 'Purposive interpretation' – Some Reflections on the Israeli Rimon Case as Compared with Williams V. Todd', Arye Lapidoth, Issue 1, pp. 4–11
'Some Thoughts on the Ruding Report', George Mavraganis, Issue 1, pp. 11–16
'Tax Treatment of Research and Development Expenditure', Har Govind, Issue 1, pp. 16–26
'Capital Gains Tax in Italy: Wow it Affects Foreign Entities in a Sale or Acquisition of Shares', Stefano G. Guiso, Issue 1, pp. 27–30
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 1, pp. 31–33
'World Tax Scene', Michael J . Andrew, Issue 1, pp. 33–41

ISSUE 2
'Tax Expenditures: Friend or Foe?', Barry Bracewell-Milnes, Issue 2, pp. 44–45
'Income Tax Treatment of US Stock Options Plans in Europe', Neinz Vesely, Harry Shannon, Issue 2, pp. 46–71
'Intersection of the Japanese Inheritance Tax and the United States Estate Tax-Notes on International Double Taxation of Inheritances and Gifts (NO. 3)', Masatami Otsuka, Issue 2, pp. 71–82
'Derivative Benefits: Emerging US Treaty Policy', H. David Roserlbloorn, Issue 2, pp. 83–86
'Transfers of Profits: the New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code', Reni Bizac, Issue 2, pp. 87–87
'EC Tax Scene', Gerd Scholten, Issue 2, pp. 88–94
'World Tax Scene', Michael J . Andrew, Issue 2, pp. 94–101

ISSUE 3
'Transfer Prices - A Reason to Punish?', Helmut Becker, Issue 3, pp. 104–104
'NAFTA and Formulary Apportionment: An Exploration of the Issues', Paul R. McDaniel, Issue 3, pp. 105–115
'New Proposals for Corporate Migration: Will the Last One Out Please Turn Off the Light?', Denise J.W. Dunn, H. Arnold Sherman, Issue 3, pp. 116–119
'Preparation of IRS International Examiners for Treaty-Based International Issues', Richard L. Doernberg, Issue 3, pp. 119–128
'Greece: The Implementation of the Mergers and the Parent-Subsidiary Directives and the Ratification of the Arbitration Convention', George Mavraganis, Issue 3, pp. 129–133
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 3, pp. 134–135
'US Tax Scene', Eli H . Fink, Issue 3, pp. 135–137
'World Tax Scene', Michael J . Andrew, Issue 3, pp. 137–141

ISSUE 4
'The Role of the OECD Commentaries in the Interpretation of Tax Treaties', Hugh J. Ault, Issue 4, pp. 144–148
'US Federal Tax Aspects of Foreign Currency Transactions', Richard P. Keck, Jeffrey F. Montgomery, Issue 4, pp. 149–158
'The Choice of Issues to be Submitted to Arbitration under Income Tax Conventions', David R . Tillinghast, Issue 4, pp. 159–166
'The Portuguese Tax System and Double Tax Agreement Network', Gloria Teixeira, David Williams, Issue 4, pp. 167–181
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 4, pp. 182–184
'US Tax Scene', Eli H. Fink, Issue 4, pp. 184–187
'World Tax Scene', Michael J . Andrew, Issue 4, pp. 187–191

ISSUE 5
'Verifying Entitlement to Treaty Benefits', J. David B. Oliver, Issue 5, pp. 194–194
'Common Law Trusts: New Developments Affecting the German Tax Status of Grants and Beneficiaries', Jiirgen Killius, Issue 5, pp. 195–207
'New German Anti-Abuse Tax Legislation', Wilhelm Haarmann, Barbara Busch, Issue 5, pp. 208–212
'Notable Fiscal and Tax Changes in India in 1993', Har Govind, Issue 5, pp. 213–226
'Hong Kong Profits Tax: An Analysis of the Concept of Apportionment', Andrew J. Halkyard, Issue 5, pp. 226–231
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 5, pp. 232–233
'US Tax Scene', Eli H. Fink, Issue 5, pp. 233–237
'World Tax Scene', Michael J. Andrew, Issue 5, pp. 238–245

ISSUE 6/7
'Allocation of Headoffice Costs - The 10 Year Anniversary of an OECD Report', Fred C. de Hosson, Issue 6/7, pp. 248–249
'Foreign Income Dividends - The UK Response to Surplus Advance Corporation Tax', Malcolm Gammie, Issue 6/7, pp. 250–258
'French Taxation of Real Estate Investments by Foreigners in France', Pierre Fontaneau, Pierre-Marie Fontaneau, Issue 6/7, pp. 259–273
'Tax Changes in Greece - A Step Forward or Backward?', George Mavraganis, Ioannis Alex, Issue 6/7, pp. 273–282
'Tax Amnesties and Fundamental Rights', C. Gaston Perera, Issue 6/7, pp. 282–289
'An Overview of Tax Reform in China', Wang Hongtao, Issue 6/7, pp. 290–292
'Recent Changes in the Italian Tax Legislation', Stefano Guiso-Gullisay, Issue 6/7, pp. 292–295
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 6/7, pp. 296–297
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 298–300
'World Tax Scene', Michael J. Andrew, Issue 6/7, pp. 301–309

ISSUE 8/9
'On a Slippery Slope', Wolfgang Ritter, Issue 8/9, pp. 312–313
'Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations', Issue 8/9, pp. 314–355
'The New OECD Report on Transfer Pricing - A First Overview and Comment', Helmut Becker, Issue 8/9, pp. 356–365
'US National and International Taxation of Interest Rate Swaps', Thomas K. Kopp, Achim C. Pross, Issue 8/9, pp. 365–381
'Requalification of Transactions for Tax Purposes under Section 344, 61 of the Belgian Income Tax Code – Potential Application to Coordination Centers', Jacques Malherbe, Thierry Afschrift, Ann De. Roeck, Issue 8/9, pp. 381–401
'Taxation System of Russia: A Success Story?', Sergei A . Beliaev, Issue 8/9, pp. 402–404
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 8/9, pp. 405–406
'US Tax Scene', Eli H . Fink, Issue 8/9, pp. 407–411
'World Tax Scene', Stefan Steinhoff, Issue 8/9, pp. 412–420

ISSUE 10
'TP Wars: The Empire Strikes Back?', Toshiaki Katsushima, Issue 10, pp. 422–422
'Past and Present Work in the OECD on Transfer Pricing and Selected Issues', Diane Hay, Frances Horner, Jeffrey Owens, Issue 10, pp. 423–439
'Interposition in Italian Taxation on Income and International Transactions', Victor Uckmur, Federico Maria Giuliani, Issue 10, pp. 440–447
'The Russian Federation: Expatriate and Employment Issues from a European Point of View', Gerard W.B. van Westen, Karel W.H. Leepang, Issue 10, pp. 447–455
'Indian Budget 1994-1995 Continues Tax Reforms Process', G. K . Kawatra, Issue 10, pp. 456–461
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 10, pp. 462–463
'World Tax Scene', Stefan Steinhoff, Issue 10, pp. 463–467

ISSUE 11
'Changes to OECD Commentary may affect its credibility', Marcel Romyn, Issue 11, pp. 470–472
'Triangular Cases and Residence as a Basis for Alleviating International Double Taxation. Rethinking the Subjective Scope of Double Tax Treaties', Francisco Alfredo Garcia Prats, Issue 11, pp. 473–491
'The Term 'Enterprise' in the Model Double Taxation Conventions - Seventy', Kees van Raad, Issue 11, pp. 491–504
'Tax Free Mergers and Divisions: The 'Business Purpose' Test under Belgian Tax Law', Peter J . Sturtevant, Issue 11, pp. 504–511
'Minimizing State and Local Tax Costs in the United States: Critical Issues and New Developments', Mark Rachleff, Diane Reach, Robert Wood, Issue 11, pp. 512–519
'Current Work Programme', Jeffrey Owens, Issue 11, pp. 520–526
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 11, pp. 527–528
'US Tax Scene', Eli H. Fink, Issue 11, pp. 529–533
'World Tax Scene', Stefan Steinhoff, Issue 11, pp. 534–537

ISSUE 12
'Transfer Pricing: The New US Regulations and the OECD Report', Helmut Becker, Issue 12, pp. 542–543
'The Final Section 482 Regulations', Baker McKenzie, Issue 12, pp. 544–593
'Regulations', Issue 12, pp. 594–673
'EC Tax Scene', Otmar Thommes, Gerd Scholren, Issue 12, pp. 674–675
'US Tax Scene', Eli H. Fink, Issue 12, pp. 675–679
'World Tax Scene', Stefan Steinhoff, Issue 12, pp. 679–685

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