ISSUE 1
'A Tax on Virtue', Barry Bracewell-Milnes, Issue 1, pp. 2–2
'New Income Tax Treaty Between the United States and Italy', Carlo Maria Paolella, Edward Barret, Issue 1, pp. 3–24
'Deduction for Dividends for Non-Residents with a Permanent Establishment in Spain', Carlos M. López Espadafor, Issue 1, pp. 25–29
'The New Business Tax System for Australia', Tony Ferrers, Issue 1, pp. 30–34
'Luxembourg: The International Pension Scheme Act', Robert Hoffmann, Tom Schram, Issue 1, pp. 35–50
'EC Tax Scene', Klaus Eicker, Issue 1, pp. 51–52
'US Tax Scene', Eric Overman, John Beattie, Issue 1, pp. 52–54
'China Tax Scene', Carol Gaw, Issue 1, pp. 55–56

ISSUE 2
'Taxation in a Borderless World: The Role of Information Exchange', Vito Tanzi, Howell H. Zee, Issue 2, pp. 58–63
'Transparency in Tax Systems: Keeping Pace with the Information Age', Gabriel Makhlouf, Issue 2, pp. 64–65
'Agency Permanent Establishment under Article 5 of the OECD Model Convention', Giuseppe Persico, Issue 2, pp. 66–81
'Mutual Tax Assistance between Canada and the Netherlands', Roland R. Knobbout, Issue 2, pp. 82–88
'An Australian Court on Confidentiality: Getting the Bank to Tell', Tony Ferrers, Issue 2, pp. 89–91
'EC Tax Scene', Klaus Eicker, Issue 2, pp. 92–93
'US Tax Scene', John Beattie, Eric Overman, Issue 2, pp. 94–95
'China Tax Scene', Carol Gaw, Issue 2, pp. 96–98

ISSUE 3
'Monetary Union and Tax Harmonization', John Chown, Issue 3, pp. 102–109
'Right to Right Tax Laws', Daniel Deák, Issue 3, pp. 110–119
'Tax E-fficient Structures for Electronic Business: The Challenge for Corporate Structures and Business Models', Klaus Eicker, Issue 3, pp. 120–131
'Insurance Premium Tax in a European Perspective', Remco van der Linden, Aksel van der Wal, Issue 3, pp. 131–137
'South Africa: Tax News', Willem B. Cronje, Issue 3, pp. 137–139
'EC Tax Scene', Klaus Eicker, Gerd Scholten, Issue 3, pp. 140–141
'US Tax Scene', John Beattie, Eric Overman, Issue 3, pp. 142–143

ISSUE 4
'Tax Sovereignty', J. David B. Oliver, Issue 4, pp. 146–147
'Non-Governmental Organizations: Some Tax Considerations', Gloria Teixeira, Issue 4, pp. 148–152
'M&As and Corporate Restructurings in Italy: the Pitfalls and Opportunities for Non-Residents', Carlo Galli, Issue 4, pp. 152–162
'Deemed Expenses of a Permanent Establishment under Article 7 of the OECD Model', Kees van Raad, Issue 4, pp. 162–167
'Tax Treatment of Corporate Losses in Spain', F. Javier Martín Fernández, Amparo Grau Ruiz, Issue 4, pp. 168–173
'Server as a Permanent Establishment?', Matthias Geurts, Issue 4, pp. 173–175
'Tax Planning for Mergers and Acquisitions in China', Zhang Xin, Issue 4, pp. 175–181
'EC Tax Scene', Klaus Eicker, Issue 4, pp. 182–183
'US Tax Scene', Larry Orenstein, Eric Overman, Issue 4, pp. 184–184

ISSUE 5
'Erosion of the Concept of Permanent Establishment: Electronic Commerce', Arvid Aage Skaar, Issue 5, pp. 188–194
'The Application of the Treaty Non-discrimination Principle in Sweden', Kristina Ståhl, Issue 5, pp. 195–199
'The Winebox Ripple Effect', Tony Ferrers, Issue 5, pp. 200–206
'The `Mutual Agreement' Article in Tax Treaties – Singapore's Perspective', Tan How Teck, Issue 5, pp. 206–211
'The New Italian Tax Regime Applicable to Stock Option Transactions', Stefano Serbini, Issue 5, pp. 211–213
'A New Fiscal Framework for the Netherlands Antilles: Half-time', Emile Bongers, Florian Ruijten, Issue 5, pp. 214–218
'US Tax Scene', Yvonne Metcalfe, Eric Overman, Issue 5, pp. 219–220
'China Tax Scene', Carol Gaw, Issue 5, pp. 220–223

ISSUE 6/7
'Anti-tax-avoidance Rules and Fiscal Trade Incentives', Raymond H.C. Luja, Issue 6/7, pp. 226–240
'Mutual Assistance for the Collection of Tax Claims', Amparo Grau, Issue 6/7, pp. 241–249
'The Portuguese Value Added Tax System: An Overview', Helena Pires, Issue 6/7, pp. 249–252
'Deemed Expenses of a Permanent Establishment under Article 7 of the OECD Model', Kees van Raad, Issue 6/7, pp. 253–258
'EC Tax Scene', Klaus Eicker, Issue 6/7, pp. 259–260
'Latin American Tax Scene', F. Horacio Crespo, Gabriela Rapa, Koen van `t Hek, Terri L. Grosselin, Mario A. Prats, Santiago Chacon, Issue 6/7, pp. 261–264

ISSUE 8/9
'Germany Proposes Documentation Rules', Toshiaki Katsushima, Issue 8/9, pp. 266–266
'International Tax Avoidance: A UK Perspective', Malcolm Gammie, Issue 8/9, pp. 267–278
'Corporate Income Tax Problems with `Organschaft' if Business Periods Deviate from the Calendar Year', Otto-Ferdinand Graf Kerssenbrock, Issue 8/9, pp. 279–300
'Multilateral Tax Treaties – A Model for the Future?', Nils Mattsson, Issue 8/9, pp. 301–308
'The Belgian Transfer Pricing Circular of 28 June 1999: The End of the `Pragmatic' Approach of Transfer Pricing in Belgium?', Patrick Cauwenbergh, Bart van Honsté, Issue 8/9, pp. 309–321
'Reception of the Trust Institute under German Tax Law?', Manfred J. Klein, Issue 8/9, pp. 322–324
'Israel – Tax Reform Proposals of The Ben Basat Commission', Leon Harris, Issue 8/9, pp. 324–326
'Monthly Features: EC Tax Scene', Klaus Eicker, Issue 8/9, pp. 327–327
'Monthly Features: US Tax Scene', Bruce Reynolds, Brian Giannattasio, Issue 8/9, pp. 328–330
'Monthly Features: Latin America Tax Scene', Koen van 't Hek, Issue 8/9, pp. 330–332

ISSUE 10
'Measurement and Development of the Effective Tax Burden of Companies – An Overview and International Comparison', Otto H. Jacobs, Christoph Spengel, Issue 10, pp. 334–351
'Equalizing the Income Tax Burden in a Group of Companies', Bertil Wiman, Issue 10, pp. 352–359
'The Importance of Being Earnest: The Development of Tax Planning in China', Edwin van der Bruggen, Issue 10, pp. 360–372
'The Treatment of Outbound Service Fee Payments under the Brazilian Double Tax Conventions. Part One.', Javier Lasso Peña, Jérôme van Staden, Issue 10, pp. 372–381
'India: Important Fiscal and Tax Changes in 1999–2000', Har Govind, Issue 10, pp. 381–394
'Monthly Features: EC Tax Scene', Klaus Eicker, Issue 10, pp. 395–396
'Monthly Features: US Tax Scene', Philip D. Morrison, Bruce W. Reynolds, Marvin S. Michelman, Michael A. Di Fronzo, Issue 10, pp. 396–399
'Monthly Features: China Tax Scene', Carol Gaw, Issue 10, pp. 399–400
'Monthly Features: Latin America Tax Scene', Koen van `t Hek, Issue 10, pp. 400–403

ISSUE 11
'Uses of Tax Havens', Barry Bracewell-Milnes, Issue 11, pp. 406–407
'2001 Tax Reform in Germany – Planning for a New Era', Dieter Endres, Andreas Oestreicher, Issue 11, pp. 408–422
'The IRS is Closely Monitoring Cost-Sharing Agreements', Marc M. Levey, William Garofalo, Issue 11, pp. 423–430
'Notable Changes in Indirect Taxes through the 2000–2001 Budget', Har Govind, Issue 11, pp. 431–441
'The Treatment of Outbound Service Fee Payments Under the Brazilian Double Tax Conventions. Part Two', Javier Lasso Peña, Jérôme van Staden, Issue 11, pp. 442–454
'EC Tax Scene', Klaus Eicker, Issue 11, pp. 455–456
'China Tax Scene', Carol Gaw, Issue 11, pp. 456–458
'Latin America Tax Scene', Pedro Deutsch, Koen van 't Hek, Terri Grosselin, Issue 11, pp. 458–459

ISSUE 12
'Taxpayer Protection within the Exchange of Information Procedure Between State Tax Administrations', Jose M. Calderón, Issue 12, pp. 462–475
'Exclusive Tax Competence in the Common Market for Eastern and Southern Africa Treaty', Stephen Chomi, Issue 12, pp. 475–479
'South Africa: Tax News', Willem B. Cronje, Issue 12, pp. 480–483
'Italy: The transfer of a right in asset immovable to a trustee is not in contrast with the Italian civil law', Francesco Nanetti, Issue 12, pp. 483–484
'EC Tax Scene', Klaus Eicker, Issue 12, pp. 485–486
'US Tax Scene', Philip D. Morrison, Bruce W. Reynolds, Mary K. Heinzerling, Issue 12, pp. 486–489
'Latin America Tax Scene', Koen van 't Hek, Issue 12, pp. 490–492

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