ISSUE 1
'Tax Reform: the Parts and the Whole', Barry Braeewell-Milnes, Issue 1, pp. 2–3
'Personal and Economic Allegiance under the Personal Income Tax and the Corporate Tax in Spain', Tulio Rosembuj, Issue 1, pp. 4–23
'Distribution and Manufacturing in Russia: Tax Considerations', Alexander Chrnelev, Issue 1, pp. 23–31
'New Belgian Tax Measures Confirmed by Law of 13 June 1997', Brigitte Boone, Philippe Coosemans, Issue 1, pp. 31–38
'International Double Taxation Resulting from Differences in Entity Characterization: A Dutch Perspective', Frank Engelen, Issue 1, pp. 38–43
'‘Droit Fiscal. L'Impôt des Sociétés’', Luc Hinnekens, Issue 1, pp. 44–44
'EC Tax Scene', Oemar Thommes, Gerd Scholten, Issue 1, pp. 45–47
'China Tax Scene', Carol Gaw, Issue 1, pp. 47–49

ISSUE 2
'The Challenges of Applying VAT and Income Tax Territoriality Concepts and Rules to International Electronic Commerce', L. Hinnekens, Issue 2, pp. 52–70
'Update on the 1997 Italian Finance Act', Alfonso Trivoli, Carlo M. Poolella, Issue 2, pp. 70–75
'Remainders of the Intended German Tax Reform', Manfred Gunkel, Klaus Schreiber, Issue 2, pp. 75–78
'EC Tax Scene', Otrnar Thommes, Gerd Scholten, Issue 2, pp. 79–80
'China Tax Scene', Carol Gaw, Issue 2, pp. 81–84

ISSUE 3
'Internet and Electronic Commerce – The Next Frontier', Toshiaki Katsushirna, Issue 3, pp. 86–87
'How to Control Internet Transactions? – A Contribution from the Point of View of German Tax Inspectors', Frank Dittmar, Heinz-jurgen Selling, Issue 3, pp. 88–92
'Tax Implications of the Introduction of the Euro', Peter Harrison, Issue 3, pp. 93–97
'Arbitration Procedures in Tax Treaties', Michael P. Bricker, Issue 3, pp. 97–108
'Securitization in Italy', Rafaele Rizzi, Issue 3, pp. 108–110
'Recent Tax Developments in South Africa', Willern B. Cronje, Issue 3, pp. 110–113
'EC Tax Scene', Otrnar Thommes, Issue 3, pp. 114–115
'US Tax Scene', Eli H . Fink, Issue 3, pp. 115–117

ISSUE 4
'Recent Amendments to Canadian Transfer-Pricing Rules Tighten Taxpayers' Compliance Burden', Marc M. Levey, Salvador M. Borraccia, Issue 4, pp. 120–129
'Redemption of Shares, Takeovers and Stock Option Plans Becomes Easier in Germany', Gunther M. Bredow, Issue 4, pp. 130–134
'Urgent Measures on Fiscal and Financial Matters in France - Finance Act 1998 and Rectificative Finance Act 1997', Vincent Renoux, Issue 4, pp. 134–140
'Tax System for Holding Companies for Foreign Securities', Juan Albos, Issue 4, pp. 141–144
'Non-Resident Entertainers and Athletes - Some Critical Comments on the Notice Issued on 25 April 1997 by the Belgian Tax Administration', Dirk Deschijver, Issue 4, pp. 145–147
'EC Taw Scene', Otmer Thommes, Gerd Scholten, Issue 4, pp. 148–150
'China Tax Scene', Carol Gaw, Issue 4, pp. 150–151

ISSUE 5
'Canadian Financing of US Operations in Light of Treaty Changes: Overuse of Hybrid Entities', Stanley C. Ruchelman, Issue 5, pp. 154–162
'Tax Incentives for Local Manufacturing in the People's Republic of China', Stephen Nelson, Issue 5, pp. 162–168
'1997 Swiss Corporate Taxation Reform Act', Denis Berdoz, Issue 5, pp. 168–177
'Dutch Taxation of Income Derived from Foreign Partnerships', Frank Engelen, Hans Schroder, Issue 5, pp. 178–184
'Postscript to the Winebox Saga', Tony O. Ferrers, Issue 5, pp. 185–186
'EC Tax Scene', Otrnar Thommes, Gerd Scholten, Issue 5, pp. 187–188

ISSUE 6/7
'Tax Sparing', J. David B. Oliver, Issue 6/7, pp. 190–191
'Looking for an Appropriate Jurisdictional Framework for Source-State Taxation of International Electronic Commerce in the Twenty-first Century', Luc Hinnekens, Issue 6/7, pp. 192–200
'OECD Releases Two New Annexes and a Revised Glossary to the Transfer-Pricing Guidelines For Multinational Enterprises and Tax Administrations', John Neighbour, Issue 6/7, pp. 200–202
'Update on the 1997 Italian Finance Act - 1998 Italian Finance Act Preview', Alfonso Trivoli, Issue 6/7, pp. 203–206
'Corporate Transformation in the Czech Republic', Bohurnil Kos, Milan Tornicek, Issue 6/7, pp. 206–215
'The Portuguese Tax System: Facing the New Millennium', Gloria Teixeira, Issue 6/7, pp. 215–217
'Status of Non-US Partnership Reporting Requirements in the United States', Alan Shapiro, Linda Martin, Stan Torgersen, Issue 6/7, pp. 218–220
'Transfer Pricing in Brazil', Sebastiao Mattos, Issue 6/7, pp. 221–224
'South African Budget Proposals', Willem B. Cronje, Issue 6/7, pp. 224–226
'EC Tax Scene', Otmar Thommes, Issue 6/7, pp. 227–227
'China Tax Scene', Carol Gaw, Issue 6/7, pp. 227–228

ISSUE 8/9
'Curbing Harmful Tax Competition - Recommendations by the Committee on Fiscal Affairs', Jeffrey Owens, Issue 8/9, pp. 230–234
'When Arm's Length isn't Really Arm's Length: issues in Application of the Arm's-Length Standard', Harlow N. Higinbotham, Marc M . Levey, Issue 8/9, pp. 235–244
'Memorandum on the Legal Basis for the Exchange of Information on Indirect Taxation - 21 April 1998', Roland R. Knobbout, Hans E. Reith, Issue 8/9, pp. 244–248
'France: New Provisions Ruling On Economic and Financial Matters', Vincent Renoux, Issue 8/9, pp. 249–253
'Hungarian Legislation on the Branches of Foreign Enterprises Introduced', Daniel Deak, Issue 8/9, pp. 253–260
'The Substantial Participation in Belgian Income Tax Law', J . W.J. de Kort, Issue 8/9, pp. 260–262
'Significant Revision to Italian Financial Laws: the Implications for Financial Institutions', Raffaele Rizzi, Issue 8/9, pp. 263–264
'Tax Planning Through Intangible Assets Investment into a Czech Subsidiary or Joint Venture', Bohumil Kos, Issue 8/9, pp. 264–267
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 8/9, pp. 268–269
'US Tax Scene', Issue 8/9, pp. 269–271

ISSUE 10
'Is There a Need to Re-evaluate Tax Sparing?', Jeffrey Owens, Torsten Fensby, Issue 10, pp. 274–279
'Market Transfers from a German Tax Point of View - Compensatory Claim of a Marketing Company Due to a Change of the Distribution Structure', Gerd Scholten, Issue 10, pp. 280–293
'Controlled Foreign Companies: the German Rules in Theory and Practice', Dieter Endres, Angelika Thies, Issue 10, pp. 293–300
'How to Tax Electronic Commerce Transactions?', Matthias Geurts, Issue 10, pp. 301–303
'Netherlands Issues Internet Discussion Paper', Pieter Postrna, Issue 10, pp. 303–306
'India: Tax and Fiscal Changes in 1997-1998', Har Govind, Issue 10, pp. 307–319
'EC Tax Scene', Otrnar Thommes, Gerd Scholten, Issue 10, pp. 320–321
'US Tax Scene', John Beattie, Eric Overman, Issue 10, pp. 322–322
'China Tax Scene', Carol Gaw, Issue 10, pp. 322–324

ISSUE 11
'The Impact of European Law and Treaty Relief on the UK Controlled Foreign Companies Rules', Murray Clayson, Issue 11, pp. 326–333
'Controlled Foreign Corporations – Critical Aspects', Julio Rosembul, Issue 11, pp. 333–353
'Amendment of the Philippine Tax Code', Norbert Hennig, Issue 11, pp. 353–363
'New Spanish Regulation on Taxpayers' Protection', Mario Teresa Soler, Issue 11, pp. 364–369
'Important Changes in Indirect Taxes Through the 1998-1999 Budget', Har Govind, Issue 11, pp. 370–379
'EC Tax Scene', Otrnar Thommes, Gerd Scholten, Issue 11, pp. 380–380
'US Tax Scene', John Beattie, Eric Overmon, Issue 11, pp. 381–382
'China Tax Scene', Paul McKenzie, Carol Gaw, Issue 11, pp. 382–384

ISSUE 12
'EU and OECD to Fight Harmful Tax Competition: Has the Right Path Been Undertaken?', Carlo Pinto, Issue 12, pp. 386–410
'Taxation of Electronic Business in a Globalizing World - Ten Demands for an Adaptation', Helmut Becker, Issue 12, pp. 410–413
'Current Status in Italy of EC Directives Regarding Taxation', Pietro Mastrapasqua, Issue 12, pp. 413–425
'EC Tax Scene', Otmar Thommes, Gerd Schoiten, Issue 12, pp. 426–427
'US Tax Scene', John Beattie, Eric Overman, Issue 12, pp. 427–428

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