Toshiaki Katsushima, 'The Japan–US Income Tax Treaty' (1999) 27 Intertax, Issue 1, pp. 2–3

Stephan Schnorberger, 'Euro and Transfer Pricing' (1999) 27 Intertax, Issue 1, pp. 4–16

Robert Påhlsson, 'Is Assessment of Net Income Really Possible? – the Swedish Experience' (1999) 27 Intertax, Issue 1, pp. 17–24

Mercedes Núñez Grañón, 'New Spanish Regulation on Taxation of Non-Residents' (1999) 27 Intertax, Issue 1, pp. 24–29

Stefan Schlossmacher, 'Insurance Transfer Pricing' (1999) 27 Intertax, Issue 1, pp. 30–33

Otmar Thömmes,, 'EC Tax Scene: ECJ Decides on Disclosure of Company Documents (Case C-191/95, Commission of the European Communities v Federal Republic of Germany, 29 September 1998)' (1999) 27 Intertax, Issue 1, pp. 34–35

John Beattie, Eric Overman, 'US Tax Scene: Court Partly Affirms Tax Court in ACM Partnership' (1999) 27 Intertax, Issue 1, pp. 35–36

Simon Cheong, Carol Gaw, 'China Tax Scene: Clarification of Hong Kong-Mainland China Double Taxation Arrangement' (1999) 27 Intertax, Issue 1, pp. 36–38

Gary Sprague, Rachel Hersey, 'Letter to OECD re Electronic Commerce' (1999) 27 Intertax, Issue 2, pp. 40–49

Sébastien B. J. Moerman LL.M., 'The French Anti-avoidance Legislation' (1999) 27 Intertax, Issue 2, pp. 50–63

Tony Ferrers, 'Australia: How Secret is Secret?' (1999) 27 Intertax, Issue 2, pp. 64–65

Willem B. Cronje, 'South Africa: Tax Newsletter' (1999) 27 Intertax, Issue 2, pp. 66–69

Zhang Xin, 'China Issues New Rule on Transfer Pricing' (1999) 27 Intertax, Issue 2, pp. 69–74

UNICE, 'UNICE Comments on the Proposal for a Council Directive on a Common System of Taxation Applicable to Interest and Royalty Payments Between Associated Companies of Different Member States (COM(98) 67 Final)' (1999) 27 Intertax, Issue 2, pp. 75–75

UNICE, 'Company Taxation in the Single Market: A Business Perspective' (1999) 27 Intertax, Issue 2, pp. 76–80

Otmar Thömmes, 'EC Tax Scene: German Legislator Implements Denkavit Decision' (1999) 27 Intertax, Issue 2, pp. 81–82

John Beattie, Eric Overman, 'US Tax Scene: US Internal Revenue Service Expands Mediation Programme' (1999) 27 Intertax, Issue 2, pp. 83–83

Barry Bracewell-Milnes, 'Tax Competition: Harmful or Beneficial?' (1999) 27 Intertax, Issue 3, pp. 86–88

Marc M. Levey, 'Distribution Companies Can Present Difficult Transfer-Pricing Issues' (1999) 27 Intertax, Issue 3, pp. 89–94

Daniel Deák, 'Legal and Tax Considerations of Fiduciary Business in Hungary' (1999) 27 Intertax, Issue 3, pp. 94–125

Arndt Raupach, Helmut Becker, 'The Consulting Business in a Globalizing Market' (1999) 27 Intertax, Issue 3, pp. 126–129

Klaus Eicker, 'EC Tax Scene' (1999) 27 Intertax, Issue 3, pp. 130–131

Gerd Scholten, 'EC Tax Scene: Finland: Compatibility of VAT Rules with EC Law' (1999) 27 Intertax, Issue 3, pp. 131–131

John Beattie, Eric Overman, 'US Tax Scene: US Treasury Department Announces Review of Subpart F Deferral Rules' (1999) 27 Intertax, Issue 3, pp. 132–133

Paul McKenzie, Carol Gaw, 'China Tax Scene: VAT Export Refund Update' (1999) 27 Intertax, Issue 3, pp. 133–134

J. H. Momsen, 'Transfer Pricing in Australia – Documenting and Defending Your Transfer-Pricing Policy' (1999) 27 Intertax, Issue 4, pp. 136–148

Vincent Renoux, 'French Finance Act for 1999' (1999) 27 Intertax, Issue 4, pp. 148–154

Bernd Cloppenburg, Dr. Günther Strunk, 'German Rules on Limiting Tax-Loss Utilization – A First Critical Qualification of the Draft Decree' (1999) 27 Intertax, Issue 4, pp. 154–162

Frank Quassowsky, Arnold Chr. Stange, 'Germany: Restructuring Possibilities in Light of the Tax Reform Bill 1999/2000/2002' (1999) 27 Intertax, Issue 4, pp. 162–165

A. Lapidoth, 'A New Practice of Pre-Ruling in Israel' (1999) 27 Intertax, Issue 4, pp. 165–167

Walter Douglas Stuber, Lionel Pimentel Nobre, 'Main Legal Concerns for a Foreign Investor in Brazil' (1999) 27 Intertax, Issue 4, pp. 167–171

'Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants and Tax Consultants (D-A-CH Tax Committee) on the Subject of Qualification Disputes' (1999) 27 Intertax, Issue 4, pp. 172–172

Klaus Eicker, 'EC Tax Scene: Cases Hoechst/Metallgesellschaft before the European Court of Justice' (1999) 27 Intertax, Issue 4, pp. 173–175

Gerd Scholten, 'EC Tax Scene: Belgium: Recovery Period of VAT' (1999) 27 Intertax, Issue 4, pp. 175–175

John Beattie, Eric Overman, George Soba, 'US Tax Scene: US Internal Revenue Service Issues Loss Allocation Regulations' (1999) 27 Intertax, Issue 4, pp. 176–177

G. Kortenaar, Chr. Spanjersberg, 'Taxation and E-Commerce: Dutch Tax Policy Implications' (1999) 27 Intertax, Issue 5, pp. 180–187

Harald Grams, 'Artist Taxation: Art. 17 of the OECD Model Treaty – a Relic of Primeval Tax Times?' (1999) 27 Intertax, Issue 5, pp. 188–193

Jens Wittendorff, 'New Legislation Makes Denmark an Attractive Holding Company Location' (1999) 27 Intertax, Issue 5, pp. 194–196

Abel Simão Amaro, Lionel Pimentel Nobre, 'The Brazilian Fiscal Austerity Plan – Comments on the Main Tax Changes for 1999' (1999) 27 Intertax, Issue 5, pp. 196–198

Klaus Eicker, 'EC Tax Scene' (1999) 27 Intertax, Issue 5, pp. 199–200

John Beattie, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 5, pp. 200–202

J. David B. Oliver, 'The Proposed EU Interest and Royalties Directive' (1999) 27 Intertax, Issue 6/7, pp. 204–206

Raymond H.C. Luja, 'WTO Agreements versus the EC Fiscal Aid Regime: Impact on Direct Taxation' (1999) 27 Intertax, Issue 6/7, pp. 207–225

Marc M. Levey, Robert J. Cunningham, Maurice S. Emmer, David A. Grech, 'Tax Court Sends Messages to Taxpayers in DHL' (1999) 27 Intertax, Issue 6/7, pp. 226–231

Volker Bock, Boris Meissner, 'German Rules on Loss Utilization by Corporations – an Overview of the New Regulations of the German Tax Authorities' (1999) 27 Intertax, Issue 6/7, pp. 232–243

Dieter Endres, Andrew Miles, 'Joint Ventures – An El Dorado for the German Revenue?' (1999) 27 Intertax, Issue 6/7, pp. 243–254

Stefan Schlossmacher, 'Effects of the German ‘Tax Relief Act 1999/2000/2002’ for Insurance Companies' (1999) 27 Intertax, Issue 6/7, pp. 254–255

Klaus Eicker, 'EC Tax Scene: German Federal Ministry of Finance Issues Report on Comparison of Corporate Tax Burden in Europe' (1999) 27 Intertax, Issue 6/7, pp. 256–258

Gerd Scholten, 'EC Tax Scene: German Tax Reform – Obligation to Reinstate Original Values in Connection with s. 50c of the German Income Tax Act' (1999) 27 Intertax, Issue 6/7, pp. 258–259

John Beattie, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 6/7, pp. 259–261

Paul McKenzie, Simon Cheong, 'China Tax Scene: Withholding Tax on Payments to Foreign Enterprises' (1999) 27 Intertax, Issue 6/7, pp. 261–261

Professor Dr. h.c. Mult, Otto H. Jacobs, 'Corporation Income Tax Systems in the European Union – An Analysis of their Effects on Competition and Reform Proposals' (1999) 27 Intertax, Issue 8/9, pp. 264–278

Marc M. Levey, Scott L. Brandman, Victor H. Miesel, 'Transfer-Pricing Study Thoroughly Scrutinized in State Tax Case' (1999) 27 Intertax, Issue 8/9, pp. 278–282

Dennis M. Weber, 'Does the Verkooijen Case Need a Second Opinion? - A Short Response to the Opinion of Advocate General La Pergola in Case C-35/98 (Verkooijen)' (1999) 27 Intertax, Issue 8/9, pp. 283–284

Sébastien Moerman, 'The Theory of Tax Abuse' (1999) 27 Intertax, Issue 8/9, pp. 284–290

Bernd Cloppenburg, Dr. Günther Strunk, 'Corporate Tax-Loss Utilizations: Decree on s. 8, para. 4 of the Corporate Income Tax Act and s. 12, para. 3, sentence 2 of the' (1999) 27 Intertax, Issue 8/9, pp. 291–292

Piergiorgio Valente, Marco Magenta, 'Italy: New Capital Withholding Tax Regime' (1999) 27 Intertax, Issue 8/9, pp. 293–306

Dr. Anil Kumar Jain, 'Concept of Income Under the Indian and Canadian Income Tax Acts' (1999) 27 Intertax, Issue 8/9, pp. 307–310

Klaus Eicker, 'EC Tax Scene: European Court of Justice Continues to Strengthen the Situation of Permanent Establishments' (1999) 27 Intertax, Issue 8/9, pp. 311–311

Gerd Scholten, 'EC Tax Scene: Abolition of Intra-EU Duty Free' (1999) 27 Intertax, Issue 8/9, pp. 312–312

Michael DiFronzo, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 8/9, pp. 312–314

Tulio Rosembuj, 'Harmful Tax Competition' (1999) 27 Intertax, Issue 10, pp. 316–334

J. Pat Powers, Bartley B. Baer, Yen Trac, 'US State Tax Aspects of Structuring International Operations' (1999) 27 Intertax, Issue 10, pp. 335–357

Christian Brodersen, Martin Bünning, 'Germany: Uses and Abuses of NOL Carry Forward' (1999) 27 Intertax, Issue 10, pp. 357–362

Christian Brodersen, 'Unofficial English Translation of the Federal Ministry of Finance Letter dated 16 April 1999' (1999) 27 Intertax, Issue 10, pp. 362–368

Sébastien Moerman, 'The Main Characteristics of Tax Havens' (1999) 27 Intertax, Issue 10, pp. 368–375

Har Govind, 'India: Important Changes in Indirect Taxes Through the 1999–2000 Budget' (1999) 27 Intertax, Issue 10, pp. 376–388

Willem B. Cronje, 'South Africa: Tax and Company Law Changes' (1999) 27 Intertax, Issue 10, pp. 389–390

Klaus Eicker, 'EC Tax Scene: In the Centros Case the ECJ Delivered a Decision with Far-reaching Implications for Company Law and Tax Law' (1999) 27 Intertax, Issue 10, pp. 391–392

Phil Clifford, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 10, pp. 393–394

Toshiaki Katsushima, 'Harmful Tax Competition' (1999) 27 Intertax, Issue 11, pp. 396–397

Fred C. de Hosson, 'Multinational Enterprises and the Development, Ownership and Licensing of Trademarks and Trade Names' (1999) 27 Intertax, Issue 11, pp. 398–412

Meg Barron, Dawn Price, 'Clicking… Clicking… Sold. On-line Auctions – Emerging Issues in the Taxation of Electronic Business' (1999) 27 Intertax, Issue 11, pp. 413–417

Santiago Ibáñez Marsilla, 'Diverging Views on the Dutiability of Quota Payments' (1999) 27 Intertax, Issue 11, pp. 417–423

Har Govind, 'India – Fiscal and Tax Changes in 1998–1999' (1999) 27 Intertax, Issue 11, pp. 423–434

Klaus Eicker, 'EC Tax Scene: The ECJ on the Brink of the Millennium' (1999) 27 Intertax, Issue 11, pp. 435–436

John Beattie, Diana Chapman, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 11, pp. 436–437

Prof. Luc Hinnekens, 'International Taxation of Electronic Commerce: An Emerging Framework' (1999) 27 Intertax, Issue 12, pp. 440–444

Dr. Christoph Spengel, 'Taxation of US Cross-border Investment in Germany and Europe' (1999) 27 Intertax, Issue 12, pp. 445–459

Yves Verdingh, 'Belgium: New Fiscal Regime for Stock Options' (1999) 27 Intertax, Issue 12, pp. 460–474

Robert Påhlsson, 'Corporate Reorganization and Restructuring in Sweden' (1999) 27 Intertax, Issue 12, pp. 474–477

Sébastien Moerman, 'The French Tontine' (1999) 27 Intertax, Issue 12, pp. 478–484

'Opinion on the Subject of Qualification Dispute' (1999) 27 Intertax, Issue 12, pp. 485–485

Klaus Eicker, 'EC Tax Scene' (1999) 27 Intertax, Issue 12, pp. 486–488

Paul Herrera, Eric Overman, 'US Tax Scene' (1999) 27 Intertax, Issue 12, pp. 489–490