ISSUE 1
'Hybrid Bilateral Advance Pricing Agreements: The Trend for the Future?', Joshiaki Katsushima, Issue 1, pp. 2–2
'The German View of the Prevention and Settlement of International Disputes on Tax Law', Berndt R. Runge, Issue 1, pp. 3–6
'Later Commentaries of the OECD Committee on Fiscal Affairs, Not to Affect the Interpretation of Previously Concluded Tax Treaties', Michael Long, Issue 1, pp. 7–9
'The Tax Treatment of Engineering in International Large-Project Contracting', Karl Sonntag, Issue 1, pp. 9–12
'New Regulations for Participative Loans in Spain: Corporate and Taxation Aspects', Juon Albos, Issue 1, pp. 12–17
'Tax Evasion, Economic Reforms and Corruption in India', Anil Kumar lain, Issue 1, pp. 18–22
'Taxation in the European Union: Report on the Development of Tax Systems', Issue 1, pp. 23–30
'EC Tax Scene', Gerd Scholten, Otmar Thommes, Issue 1, pp. 31–33
'World Tax Scene', Paul Hickey, Issue 1, pp. 34–36

ISSUE 2
'Treaty Override or: Beware of the Beginning', Helmut Becker, Issue 2, pp. 38–38
'Joint Ventures with Europe and its Neighbours: Tax Planning Aspects with Regard to Austria', Herbert Reiter, Adolf Poindl, Issue 2, pp. 39–51
'Tax Incentives in India and the Foreign Investor', Gagon K. Kwatra, Issue 2, pp. 52–60
'Thin Capitalization in the Portuguese Tax System', Gloria Teixeira, Issue 2, pp. 61–61
'South African Tax Changes: Holidays, Manufacturing Incentives and Amnesty', Willem B. Cronje, Issue 2, pp. 62–63
'Revised Netherlands Substantial Interest Regime Affects Foreign Taxpayers', Gerard D. J. Zaalberg, Issue 2, pp. 64–66
'EC Tax Scene', Gerd Scholten, Bettina Winnen, Otmar Thommes, Issue 2, pp. 67–71
'US Tax Scene', Eli H . Fink, Issue 2, pp. 72–73
'World Tax Scene', Paul Hickey, Issue 2, pp. 74–79

ISSUE 3
'Tax Havens Within the EU: Barriers, Harmonization, or Competition?', Helmut Becker, Issue 3, pp. 80–80
'The German View of Cost Contribution Arrangements', Berndt R. Runge, Issue 3, pp. 81–84
'Planning the Location of Future Income and Deductions', J. Roger Mentz, Linda E. Carlisle, Issue 3, pp. 84–89
'Taxation of Foreign Investment in German Situs Real Property', Harry A. Shannon, Wolfgang Tischbirek, Issue 3, pp. 89–103
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 3, pp. 104–105
'US Tax Scene', Eli H . Fink, Issue 3, pp. 106–108
'China Tax Scene', Carol Gaw, Issue 3, pp. 109–110
'World Tax Scene', Paul Hickey, Issue 3, pp. 110–113

ISSUE 4
'New Age International Taxation in the Digital Economy of the Global Society', Luc Hinnekens, Issue 4, pp. 116–119
'International Tax Issues in Cyberspace: Taxation of Cross-border Electronic Commerce', J. Pat Powers, Morihiro Murato, Salvador M. Borraccia, Christian Brodersen, Pierre-Yves Bourtouroult, Geoffrey A. Kay, Issue 4, pp. 120–142
'Globalization of Transnational Business: the Challenge for International Tax Policy', Ian Spence, Issue 4, pp. 143–147
'Selected Tax Policy Implications of Global Electronic Commerce', Issue 4, pp. 148–171
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 4, pp. 172–174
'China Tax Scene', Carol Gaw, Issue 4, pp. 174–175

ISSUE 5
'The OECD Model and Non-Member Countries', J. David B. Oliver, Issue 5, pp. 178–179
'The EC Court’s Interpretation of the Parent-Subsidiary Directive under the Denkavit Case', Guglielrno Maisto, Issue 5, pp. 180–189
'Amendments to Spanish Methods of Avoiding International Economic Double Taxation and the Tax Treatment of Spanish Holding Entities', Jose M . Calderon, Issue 5, pp. 190–201
'The Commissionaire: A Tax-Focused Evaluation from Germany', Helga von Kolczynski, Christian Brodersen, Issue 5, pp. 201–210
'Germany as an International Holding Company Location', Manfred Gunkel, Elisabeth Schmitz, Issue 5, pp. 210–215
'New Tax Measures in France: Finance Act 1997 and Finance Reform Act 1996', Vincent Renoux, Issue 5, pp. 216–220
'The New Spanish Corporation Income Tax', Jose Manuel Tejerizo Lopez, Issue 5, pp. 221–223
'EC Tax Scene', Otmor Thommes, Gerd Scholten, Issue 5, pp. 224–226
'US Tax Scene', Eli. H. Fink, Issue 5, pp. 226–228
'China Tax Scene', Carol Gaw, Issue 5, pp. 228–230

ISSUE 6/7
'The Allowance for Corporate Equity as a Method of Harmonizing Corporate Taxation in Europe?', Otto H. Jacobs, Frank Schmidt, Issue 6/7, pp. 232–246
'The Agency Permanent Establishment Under Revision?', Arthur Pleysier, Issue 6/7, pp. 247–254
'An Overview of the New Spanish Corporate Income Tax Law', Eva Andres Aucejo, Santiago lbanez Marcilla, Issue 6/7, pp. 254–264
'International Aspects of Dutch Financing Companies', Ch.J. Langereis, M.I.E. van Herksen, Issue 6/7, pp. 265–272
'German Tax Reform 1997', Theodor Seitz, Issue 6/7, pp. 273–276
'New Regulations for Participative Loans in Spain: Corporate and Taxation Aspects', Juan Albos, Issue 6/7, pp. 276–277
'India and the Convention on Temporary Duty-Free Admission of Goods', G.K. Kwatra, Issue 6/7, pp. 277–280
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 6/7, pp. 281–283
'China Tax Scene', Carol Gaw, Issue 6/7, pp. 283–284

ISSUE 8/9
'Three Forms of Environmental Taxation', Barry Bracewell-Milnes, Issue 8/9, pp. 286–286
'Losses and the Arm's-Length Principle: A German Approach', Helmut Becker, Issue 8/9, pp. 287–290
'New Belgian Rules on Dividend Income Taxation and Capital Cams Exemption', Geert De Neef, Benoit Malvaux, Issue 8/9, pp. 290–295
'New Tax Treaty Between Sweden and the US Raises Questions about Treaty-Shopping', Mattias Dahlberg, Issue 8/9, pp. 295–298
'The Winebox Saga Continues', Tony o. Ferrers, Issue 8/9, pp. 298–305
'India: Important Changes in Indirect Taxes as a Result of the 1997 Budget', Har Govind, Issue 8/9, pp. 306–315
'Tax News: Italian Finance Act 1997', Siegfried Mayr, Issue 8/9, pp. 316–318
'Changes to Income Tax and Exchange Control in South Africa', Willern B. Cronje, Issue 8/9, pp. 319–321
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 8/9, pp. 322–324
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 324–326
'China Tax Scene', Carol Gaw, Issue 8/9, pp. 326–329

ISSUE 10
'The Increasing Importance of the European Convention on Human Rights in the Tax Area', Delphine de Drouas, lsbaelle Sienko, Issue 10, pp. 332–332
'The End of Imputation: Changes in UK Dividend Taxation', Malcolm Gammie, Issue 10, pp. 333–341
'New Tax Treatment of Logistics Centres in France', Pierre-Yves Bourtourault, Marcellin Mbwa-Mborna, Issue 10, pp. 342–344
'Italy: New Tax Regime for Royalties', Siegfried Mayr, Issue 10, pp. 345–346
'Recent Developments in Hungarian Corporate Taxation', Wouter A. Paardekooper, Issue 10, pp. 347–349
'Australian Tax Developments', Tony Ferrers, Issue 10, pp. 349–351
'Greece: A Critical Overview of the 1997 Tax Amendments', George Mavraganis, Issue 10, pp. 351–358
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 10, pp. 359–362
'China Tax Scene', Carol Gaw, Issue 10, pp. 362–363

ISSUE 11
'Japanese Taxation of Stock Options: Enactment of US-type IS0 Encouraged', Toshiaki Katsushima, Issue 11, pp. 366–366
'Judicial Overrides of Double Tax Conventions: The Case of a Permanent Establishment', Ian Roxan, Issue 11, pp. 367–378
'A Review of the New US-Ireland Treaty', Mary Walsh, Issue 11, pp. 379–392
'New Thin Capitalization Rules in Belgium', Rik Vanpeteghem, Ann Goethals, Issue 11, pp. 392–399
'About Dutch Finance Centres and More (Continued): The Interest Deduction Restrictions', Robert A. van der Loan, Jack C. Papen, Issue 11, pp. 399–406
'German Reorganizations Tax Act: Tax Authorities Issue Draft Implementation Regulations', Dietgard Klingberg, Uwe Woywode, Issue 11, pp. 407–408
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 11, pp. 409–410
'China Tax Scene', Carol Gaw, Issue 11, pp. 411–412

ISSUE 12
'Anti-avoidance Measures and the Rule of Law', J. David B. Oliver, Issue 12, pp. 414–414
'The Taxation of R&D Cost Sharing: An Economic Approach', Stephan Schnorberger, Issue 12, pp. 415–428
'United States Tax Policy on Electronic Commerce', Thomas A. O'Donnell, Paul A. DiSangro, Issue 12, pp. 429–444
'Treaty News from Australia', Tony Ferrers, Issue 12, pp. 445–446
'The Utilization of Corporate Income Tax Losses in Germany After the Implementation of the Tax Reform Act 1998', Ulrich Ransch, Issue 12, pp. 447–451
'EC Tax Scene', Otmar Thommes, Issue 12, pp. 452–453
'China Tax Scene', Corol Gaw, Issue 12, pp. 453–454

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