Toshiaki Katsushima, 'US Still Off-key with Comparable Profits Method' (1994) 22 Intertax, Issue 1, pp. 2–3

Arye Lapidoth, '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' (1994) 22 Intertax, Issue 1, pp. 4–11

George Mavraganis, 'Some Thoughts on the Ruding Report' (1994) 22 Intertax, Issue 1, pp. 11–16

Har Govind, 'Tax Treatment of Research and Development Expenditure' (1994) 22 Intertax, Issue 1, pp. 16–26

Stefano G. Guiso, 'Capital Gains Tax in Italy: Wow it Affects Foreign Entities in a Sale or Acquisition of Shares' (1994) 22 Intertax, Issue 1, pp. 27–30

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 1, pp. 31–33

Michael J . Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 1, pp. 33–41

Barry Bracewell-Milnes, 'Tax Expenditures: Friend or Foe?' (1994) 22 Intertax, Issue 2, pp. 44–45

Neinz Vesely, Harry Shannon, 'Income Tax Treatment of US Stock Options Plans in Europe' (1994) 22 Intertax, Issue 2, pp. 46–71

Masatami Otsuka, 'Intersection of the Japanese Inheritance Tax and the United States Estate Tax-Notes on International Double Taxation of Inheritances and Gifts (NO. 3)' (1994) 22 Intertax, Issue 2, pp. 71–82

H. David Roserlbloorn, 'Derivative Benefits: Emerging US Treaty Policy' (1994) 22 Intertax, Issue 2, pp. 83–86

Reni Bizac, 'Transfers of Profits: the New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code' (1994) 22 Intertax, Issue 2, pp. 87–87

Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 2, pp. 88–94

Michael J . Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 2, pp. 94–101

Helmut Becker, 'Transfer Prices - A Reason to Punish?' (1994) 22 Intertax, Issue 3, pp. 104–104

Paul R. McDaniel, 'NAFTA and Formulary Apportionment: An Exploration of the Issues' (1994) 22 Intertax, Issue 3, pp. 105–115

Denise J.W. Dunn, H. Arnold Sherman, 'New Proposals for Corporate Migration: Will the Last One Out Please Turn Off the Light?' (1994) 22 Intertax, Issue 3, pp. 116–119

Richard L. Doernberg, 'Preparation of IRS International Examiners for Treaty-Based International Issues' (1994) 22 Intertax, Issue 3, pp. 119–128

George Mavraganis, 'Greece: The Implementation of the Mergers and the Parent-Subsidiary Directives and the Ratification of the Arbitration Convention' (1994) 22 Intertax, Issue 3, pp. 129–133

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 3, pp. 134–135

Eli H . Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 3, pp. 135–137

Michael J . Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 3, pp. 137–141

Hugh J. Ault, 'The Role of the OECD Commentaries in the Interpretation of Tax Treaties' (1994) 22 Intertax, Issue 4, pp. 144–148

Richard P. Keck, Jeffrey F. Montgomery, 'US Federal Tax Aspects of Foreign Currency Transactions' (1994) 22 Intertax, Issue 4, pp. 149–158

David R . Tillinghast, 'The Choice of Issues to be Submitted to Arbitration under Income Tax Conventions' (1994) 22 Intertax, Issue 4, pp. 159–166

Gloria Teixeira, David Williams, 'The Portuguese Tax System and Double Tax Agreement Network' (1994) 22 Intertax, Issue 4, pp. 167–181

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 4, pp. 182–184

Eli H. Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 4, pp. 184–187

Michael J . Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 4, pp. 187–191

J. David B. Oliver, 'Verifying Entitlement to Treaty Benefits' (1994) 22 Intertax, Issue 5, pp. 194–194

Jiirgen Killius, 'Common Law Trusts: New Developments Affecting the German Tax Status of Grants and Beneficiaries' (1994) 22 Intertax, Issue 5, pp. 195–207

Wilhelm Haarmann, Barbara Busch, 'New German Anti-Abuse Tax Legislation' (1994) 22 Intertax, Issue 5, pp. 208–212

Har Govind, 'Notable Fiscal and Tax Changes in India in 1993' (1994) 22 Intertax, Issue 5, pp. 213–226

Andrew J. Halkyard, 'Hong Kong Profits Tax: An Analysis of the Concept of Apportionment' (1994) 22 Intertax, Issue 5, pp. 226–231

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 5, pp. 232–233

Eli H. Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 5, pp. 233–237

Michael J. Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 5, pp. 238–245

Fred C. de Hosson, 'Allocation of Headoffice Costs - The 10 Year Anniversary of an OECD Report' (1994) 22 Intertax, Issue 6/7, pp. 248–249

Malcolm Gammie, 'Foreign Income Dividends - The UK Response to Surplus Advance Corporation Tax' (1994) 22 Intertax, Issue 6/7, pp. 250–258

Pierre Fontaneau, Pierre-Marie Fontaneau, 'French Taxation of Real Estate Investments by Foreigners in France' (1994) 22 Intertax, Issue 6/7, pp. 259–273

George Mavraganis, Ioannis Alex, 'Tax Changes in Greece - A Step Forward or Backward?' (1994) 22 Intertax, Issue 6/7, pp. 273–282

C. Gaston Perera, 'Tax Amnesties and Fundamental Rights' (1994) 22 Intertax, Issue 6/7, pp. 282–289

Wang Hongtao, 'An Overview of Tax Reform in China' (1994) 22 Intertax, Issue 6/7, pp. 290–292

Stefano Guiso-Gullisay, 'Recent Changes in the Italian Tax Legislation' (1994) 22 Intertax, Issue 6/7, pp. 292–295

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 6/7, pp. 296–297

Eli H. Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 6/7, pp. 298–300

Michael J. Andrew, 'World Tax Scene' (1994) 22 Intertax, Issue 6/7, pp. 301–309

Wolfgang Ritter, 'On a Slippery Slope' (1994) 22 Intertax, Issue 8/9, pp. 312–313

'Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations' (1994) 22 Intertax, Issue 8/9, pp. 314–355

Helmut Becker, 'The New OECD Report on Transfer Pricing - A First Overview and Comment' (1994) 22 Intertax, Issue 8/9, pp. 356–365

Thomas K. Kopp, Achim C. Pross, 'US National and International Taxation of Interest Rate Swaps' (1994) 22 Intertax, Issue 8/9, pp. 365–381

Jacques Malherbe, Thierry Afschrift, Ann De. Roeck, 'Requalification of Transactions for Tax Purposes under Section 344, 61 of the Belgian Income Tax Code – Potential Application to Coordination Centers' (1994) 22 Intertax, Issue 8/9, pp. 381–401

Sergei A . Beliaev, 'Taxation System of Russia: A Success Story?' (1994) 22 Intertax, Issue 8/9, pp. 402–404

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 8/9, pp. 405–406

Eli H . Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 8/9, pp. 407–411

Stefan Steinhoff, 'World Tax Scene' (1994) 22 Intertax, Issue 8/9, pp. 412–420

Toshiaki Katsushima, 'TP Wars: The Empire Strikes Back?' (1994) 22 Intertax, Issue 10, pp. 422–422

Diane Hay, Frances Horner, Jeffrey Owens, 'Past and Present Work in the OECD on Transfer Pricing and Selected Issues' (1994) 22 Intertax, Issue 10, pp. 423–439

Victor Uckmur, Federico Maria Giuliani, 'Interposition in Italian Taxation on Income and International Transactions' (1994) 22 Intertax, Issue 10, pp. 440–447

Gerard W.B. van Westen, Karel W.H. Leepang, 'The Russian Federation: Expatriate and Employment Issues from a European Point of View' (1994) 22 Intertax, Issue 10, pp. 447–455

G. K . Kawatra, 'Indian Budget 1994-1995 Continues Tax Reforms Process' (1994) 22 Intertax, Issue 10, pp. 456–461

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 10, pp. 462–463

Stefan Steinhoff, 'World Tax Scene' (1994) 22 Intertax, Issue 10, pp. 463–467

Marcel Romyn, 'Changes to OECD Commentary may affect its credibility' (1994) 22 Intertax, Issue 11, pp. 470–472

Francisco Alfredo Garcia Prats, 'Triangular Cases and Residence as a Basis for Alleviating International Double Taxation. Rethinking the Subjective Scope of Double Tax Treaties' (1994) 22 Intertax, Issue 11, pp. 473–491

Kees van Raad, 'The Term 'Enterprise' in the Model Double Taxation Conventions - Seventy' (1994) 22 Intertax, Issue 11, pp. 491–504

Peter J . Sturtevant, 'Tax Free Mergers and Divisions: The 'Business Purpose' Test under Belgian Tax Law' (1994) 22 Intertax, Issue 11, pp. 504–511

Mark Rachleff, Diane Reach, Robert Wood, 'Minimizing State and Local Tax Costs in the United States: Critical Issues and New Developments' (1994) 22 Intertax, Issue 11, pp. 512–519

Jeffrey Owens, 'Current Work Programme' (1994) 22 Intertax, Issue 11, pp. 520–526

Otmar Thommes, Gerd Scholten, 'EC Tax Scene' (1994) 22 Intertax, Issue 11, pp. 527–528

Eli H. Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 11, pp. 529–533

Stefan Steinhoff, 'World Tax Scene' (1994) 22 Intertax, Issue 11, pp. 534–537

Helmut Becker, 'Transfer Pricing: The New US Regulations and the OECD Report' (1994) 22 Intertax, Issue 12, pp. 542–543

Baker McKenzie, 'The Final Section 482 Regulations' (1994) 22 Intertax, Issue 12, pp. 544–593

'Regulations' (1994) 22 Intertax, Issue 12, pp. 594–673

Otmar Thommes, Gerd Scholren, 'EC Tax Scene' (1994) 22 Intertax, Issue 12, pp. 674–675

Eli H. Fink, 'US Tax Scene' (1994) 22 Intertax, Issue 12, pp. 675–679

Stefan Steinhoff, 'World Tax Scene' (1994) 22 Intertax, Issue 12, pp. 679–685