ISSUE 1
'Will the Arm's Length Standard stand the Test of Time? The Specter of Apportionment', Richard M. Hammer, Issue 1, pp. 2–9
'Twelve Rules for Share Deals under Germany's New Reorganization Laws', W. Blumers, Stefanie Beinert, Issue 1, pp. 9–13
'Foreign Investors and Dutch Line of Business-organizations', Manfred Stenehorne, Issue 1, pp. 14–18
'Taxation of Dividends and Branch Profits in Turkey with Particular Reference to Article 10 of the Double Tax Agreements . in Effect', Mustafa Camlica, Issue 1, pp. 19–24
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 1, pp. 25–27
'US Tax Scene', Eli H . Fink, Issue 1, pp. 28–30
'China Tax Scene', Corinna Wong, Issue 1, pp. 30–32
'World Tax Scene', Stefan Steinhoff, Issue 1, pp. 33–40

ISSUE 2
'For an Authentic Reform of the Present French Legislation on the Transfer of Enterprises', Yann Kergall, Issue 2, pp. 42–44
'The Move to VAT', Jeffrey Owens, Issue 2, pp. 45–52
'Germany: Interpretation of the So-called 'Regress-clauses' in Double Tax Treaties', Anton Hauck, Issue 2, pp. 52–55
'The New Double Taxation Treaties between Austria and France', Martin Jann, Issue 2, pp. 56–58
'Tax Planning for the Financing of Business Operations in the People's Republic of China', Felix Kusell, Issue 2, pp. 58–66
'EC Tax Scene', Otmar Thommes, Issue 2, pp. 67–67
'China Tax Scene', Corinna Wong, Issue 2, pp. 68–70
'World Tax Scene', Stefan Steinhoff, Issue 2, pp. 70–75

ISSUE 3
'Resolution of Tax Issues: A Survey of the State of the Art in Japan', Toshiaki Katsushima, Issue 3, pp. 78–79
'Restructuring the Businesses of Multinational Groups operating in Europe', Fred C. de Hosson, Issue 3, pp. 80–92
'Tax Planning for Foreign Investment in US Businesses or Real Estate using Portfolio Interest-Dearing Debt', W. Donald Knight, Suzanne C. Feese, Issue 3, pp. 93–99
'Taxation of Turn-key Contracts in Colombia', Mario Andrade, Guilermo Campos, Issue 3, pp. 100–104
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 3, pp. 105–108
'US Tax Scene', Eli H. Fink, Issue 3, pp. 109–111
'World Tax Scene', Stefan Steinhoff, Issue 3, pp. 112–114

ISSUE 4
'Taxation and the Poor in South Africa', Helmut Becker, Issue 4, pp. 116–117
'Tax Incentives for Netherlands-based Maritime Shipping Enterprises Reviewed in an International Context', Paula Kaper, Deula Prinsen, Issue 4, pp. 118–132
'The German Commissionaire as a Permanent Establishment under the OECD Model Treaty', Heinz-Klaus Kroppen, Stephan Hiiffmeier, Issue 4, pp. 133–136
'Towards a European Anti-Abuse Doctrine in Direct Taxation?', Maurice de Kleer, Issue 4, pp. 137–144
'New US Cost-Sharing Regulations', Helmut Becker, Issue 4, pp. 145–146
'The Taxation of Computer Software and Technical Expertise in India', Gagun K. Kawatra, Issue 4, pp. 147–152
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 4, pp. 153–154
'US Tax Scene', Eli H. Fink, Issue 4, pp. 155–156
'World Tax Scene', Stefan Steinhoff, Issue 4, pp. 157–164

ISSUE 5
'Tax Simplification', J. David B. Oliver, Issue 5, pp. 166–167
'Belgian Co-ordination Centres and VAT', Guido De Wit, Jan Vandemaele, Issue 5, pp. 168–186
'The Cascade Effect of VAT and Excise on Tobacco Products in the Light of General Principles of Community Law', Barbara Rapp-Jung, Issue 5, pp. 187–193
'Important Fiscal and Tax Changes in India in 1995', Har Govind, Issue 5, pp. 194–207
'About Netherlands Finance Centres and More', Robert A. van der Laan, Jack C. Papen, Issue 5, pp. 208–213
'Tax News in the Italian Finance Act 1996', Siegfried Mayr, Issue 5, pp. 214–216
''Business Operations in the European Union'', Otmar Thommes, Issue 5, pp. 217–217
'EC Tax Scene', Otmar Thommes, Issue 5, pp. 218–219
'China Tax Scene', Corinna Wong, Issue 5, pp. 220–221
'World Tax Scene', Stefan Steinhoff, Issue 5, pp. 222–226

ISSUE 6/7
'Monti's ECOFIN Discussion Paper', Sijbren Cnossen, Issue 6/7, pp. 228–229
'Carrying-on the Direct Insurance Business in Germany through Foreign Insurance Companies', Hermanrz Seitz, Issue 6/7, pp. 230–241
'Hungarian Transfer Pricing Law Developed', Daniel Deak, Issue 6/7, pp. 242–245
'France: New Transfer Pricing Rules', Caroline Silberztein, Issue 6/7, pp. 246–248
'Proposed Changes in the Tax Regulation for the Kingdom of the Netherlands', Xavier G. R. Auerbach, Issue 6/7, pp. 249–253
'Tax Incentives and the Promotion of Foreign Private Capital Investment in the Philippines', Dr Fisseha- Tsion Menghistu, Issue 6/7, pp. 254–262
'Colombia: Tax Reform of 1995', Leif Weizman, Issue 6/7, pp. 262–265
'South Africa 1996 Budget', Willem B. Cronje, Issue 6/7, pp. 265–268
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 6/7, pp. 269–271
'China Tax Scene', Corinna Wong, Issue 6/7, pp. 271–274
'World Tax Scene', Stefan Steinhoff, Issue 6/7, pp. 274–279

ISSUE 8/9
'Spanish Thin Capitalisation in Light of the Non-Discrimination Principle: its Compatability with Double Tax Treaties and EC Law', Jose Calderon, Issue 8/9, pp. 282–309
'The International, Non-Profit Association in Belgian Law: Some General and Tax Aspects', Dirk Deschrijver, Issue 8/9, pp. 310–321
'New Tax Measures in France Completing the Finance Act for 1996', Vincent Renoux, Issue 8/9, pp. 322–326
'The Tokyo District Court Denied Professional Liabilities of International Tax Advisers Concerning their Tax Advice on International Estate Planning', Masatami Otsuka, Issue 8/9, pp. 327–328
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 8/9, pp. 329–332
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 332–334
'China Tax Scene', Corinna Wong, Issue 8/9, pp. 335–336
'World Tax Scene', Stefan Steinhoff, Issue 8/9, pp. 337–343

ISSUE 10
'From Deficit to Surplus', Barry Bracewell-Milnes, Issue 10, pp. 346–346
'Belgian Co-ordination, Distribution and Special Service Centres: Non-garden Varieties of Arm's-length Transfer Pricing and European Arbitration', Luc Hinnekens, Issue 10, pp. 347–370
'Treaty Provision for the Arbitration of Transfer Pricing Disputes', Guillermo Campos, Issue 10, pp. 370–374
'Taxation of Technology Import: The Hungarian Experience', Daniel Deak, Issue 10, pp. 375–388
'New Zealand International Tax Developments', A. Q. Tony Ferrers, Issue 10, pp. 388–396
'Fiscal Opportunities in the Canary Islands', Tulio Rosembuj, Issue 10, pp. 396–399
'EC Tax Scene', Otmar Thommes, Issue 10, pp. 400–401
'US Tax Scene', Eli H. Fink, Issue 10, pp. 401–403
'World Tax Scene', Paul Hickey, Issue 10, pp. 404–407

ISSUE 11
'Key Statements on Compliance Practices in the OECD 1995 Transfer Pricing Guidelines', Michael Wichmann, Issue 11, pp. 410–415
'Federal and Regional Environmental Taxation in Belgium', Miguel De Jonckheere, Andre Spruyt, Issue 11, pp. 416–433
'Sweden: New Act on the Effects of Tax Treaty Provisions on Domestic Law', Kristina Stahl, Issue 11, pp. 434–435
'Transfer Pricing Developments from Australia', A. O. Tony Ferrers, Issue 11, pp. 436–443
'Analysis of the Indian Government's Budget 1996', G. K. Kawatra, Issue 11, pp. 444–448
'EC Tax Scene', Gerd Scholten, Bettina Winnen, Otmar Thommes, Issue 11, pp. 449–452
'World Tax Scene', Paul Hickey, Issue 11, pp. 452–456

ISSUE 12
'The French Tax System Challenged by Economic Globalisation', Delphine de Drouris, Issue 12, pp. 458–460
'Spain: New Holding Company Regime for Outbound investments', Ramon Casero, Issue 12, pp. 460–471
'Thin Capitalisation in the Portuguese Tax System', Gloria Teixeira, Issue 12, pp. 472–479
'India: Important Changes to Indirect Taxes in 1996 Budget', Har Govind, Issue 12, pp. 480–492
'Federal Tax Court Decides on the Deductibility of Interest Expenses for Foreign Participations', Karin L. Pilny, Issue 12, pp. 493–496
'EC Tax Scene', Gerd Scholten, Issue 12, pp. 497–498
'US Tax Scene', Eli N. Fink, Issue 12, pp. 498–501
'China Tax Scene', Carol Caw, Issue 12, pp. 501–504
'World Tax Scene', Paul Hickey, Issue 12, pp. 505–508

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