ISSUE 1
'Sovereign Affairs', A.H.M. Daniels, Issue 1, pp. 2–10
'Taxation and E-Commerce: Progress Report', Jeffrey Owens, Issue 1, pp. 10–13
'New Measures Envisaged by Spanish Legislation in Support of the Internationalization of Companies', Amparo Navarro-Faure, Issue 1, pp. 13–20
'Israel: Developments in the Proposed Tax Reform Process', Leon Harris, Issue 1, pp. 20–21
'EC Tax Scene', Klaus Eicker, Issue 1, pp. 22–23
'US Tax Scene', Brian Giannattasio, Kerwin Chung, Michael Danilack, Michael A. Di Fronzo, James M. Thomas, Issue 1, pp. 23–25

ISSUE 2
'Buy-In and Buy-Out Requirements Present Unusual and Difficult Issues for Cost Sharing Agreements', Marc M. Levey, Victor H. Miesel, William Garofalo, Issue 2, pp. 28–35
'The Permanent Establishment Concept and the Taxation of Business Profits under Greece's Double Tax Conventions', Michail Tsirikos, Issue 2, pp. 36–51
'Italy: New CFC Legislation', Piergiorgio Valente, Marco Magenta, Issue 2, pp. 52–56
'Sweden Submits to the European Court of Justice', Roger Persson Osterman, Issue 2, pp. 56–58
'EC Tax Scene', George Eder, Klaus Eicker, Issue 2, pp. 59–60
'US Tax Scene', Michael Danilack, Jennifer Giannattasio, Tayanita T. Hayes, Issue 2, pp. 61–64
'Latin America Tax Scene', Koen van 't Hek, Joseph Wolf, Issue 2, pp. 64–66
'China Tax Scene', Carol Gaw, Issue 2, pp. 66–67

ISSUE 3
'Tax Reform in Japan', Toshiaki Katsushima, Issue 3, pp. 70–71
'Why Article 14 (Independent Personal Services) was Deleted from the OESO Model Tax Convention', J.W.J. de Kort, Issue 3, pp. 72–76
'Aspects of the German Tax Reduction Act with regard to the Treatment of Dividends and Capital Gains', Hanno Berger, Juliana Sophie Quack, Issue 3, pp. 76–86
'The New Italian Legislation on Controlled Foreign Companies', Stefano Serbini, Issue 3, pp. 86–91
'The Proposal for an EC Council Directive Regarding the VAT Arrangements Applicable to Services Supplied by Electronic Means', Michael Massbaum, Klaus Eicker, Issue 3, pp. 91–97
'Foreign Organizations: Tax Registration Requirements Under Russian Tax Law', Louiza Kouzgova, Issue 3, pp. 98–104
'EC Tax Scene', Klaus Eicker, Issue 3, pp. 105–106
'US Tax Scene', Terri Zuraff, Leslie Alston, Mark Saks, Issue 3, pp. 106–109
'Latin America Tax Scene', Koen van `t Hek, Issue 3, pp. 110–111

ISSUE 4
'Economic Taxable Capacity', Barry Bracewell-Milnes, Issue 4, pp. 114–114
'State Responsibility under Customary International Law in Matters of Taxation and Tax Competition', Edwin van der Bruggen, Issue 4, pp. 115–139
'The Belgian Arbitration Convnetion Circular: the Defensive Approach of Transfer Pricing', Patrick Cauwenbergh, Bart Van Honsté, Issue 4, pp. 140–148
'Structuring an Electronic Marketplace: Legal and Tax Issues', Klaus Eicker, Issue 4, pp. 149–153
'EC Tax Scene', Klaus Eicker, Issue 4, pp. 154–155
'US Tax Scene', Michael Danilack, Tayanita Hayes, Mark Saks, John B. Wells, Issue 4, pp. 155–158
'Latin America Tax Scene', Koen van 't Hek, F. Horacio Crespo, Issue 4, pp. 159–160
'China Tax Scene', Carol Gaw, Issue 4, pp. 161–163

ISSUE 5
'Documentation – and no end', Helmut Becker, Issue 5, pp. 166–166
'The Agency Permanent Establishment: The Current Definition – Part One', Arthur Pleijsier, Issue 5, pp. 167–183
'Singapore's Tax Treaty Policy', How Teck Tan, Issue 5, pp. 184–191
'EC Tax Scene', Klaus Eicker, Issue 5, pp. 192–193
'US Tax Scene', David Ryan, Ken Brewer, Dianne Suarez-Lasa, Issue 5, pp. 193–197
'Latin America Tax Scene', Koen van 't Hek, Issue 5, pp. 197–198
'China Tax Scene', Carol Gaw, Issue 5, pp. 198–202

ISSUE 6/7
'The Future Relevance of Article 14', J. David B. Oliver, Issue 6/7, pp. 204–204
'Should Article 6 ECHR (Civil) Apply to Tax Proceedings?', Philip Baker, Issue 6/7, pp. 205–211
'International Coordination of Tax Treaty Interpretation and Application', Kees van Raad, Issue 6/7, pp. 212–218
'The Agency Permanent Establishment, Practical Applications. Part Two.', Arthur Pleijsier, Issue 6/7, pp. 218–232
'Home-State Restrictions on the Freedom of Establishment in a Swedish Income Tax Law Perspective', Sture Bergström, Anette Bruzelius, Issue 6/7, pp. 233–241
'EC Tax Scene', Klaus Eicker, Issue 6/7, pp. 242–243
'US Tax Scene', Michael Danilack, Gary Melcher, Leslie Alston, Issue 6/7, pp. 243–245
'China Tax Scene', Carol Gaw, Issue 6/7, pp. 246–247
'Latin America Tax Scene', Koen van 'tek, Issue 6/7, pp. 248–249

ISSUE 8/9
'Compulsory Jurisdiction of the International Court of Justice in Tax Cases: Do We Already Have an `International Tax Court'?', Edwin van der Bruggen, Issue 8/9, pp. 250–267
'Article 17 of the OECD Model Treaty – An Anachronism?', Joel A. Nitikman, Issue 8/9, pp. 267–274
'The Agency Permanent Establishment: Allocation of Profits – Part Three', Arthur Pleijsier, Issue 8/9, pp. 275–283
'The WTO Accession and Tax Policy Options in China', Lingguang Bao, Issue 8/9, pp. 283–296
'The New German Rules for Loss Compensation of Futures in the Assets of a Company', Katja Gerdes, Peter Schmittman, Issue 8/9, pp. 296–301
'The Extraterritorial Income Exclusion Regime Increases Scope of Export Incentives', Neal Block, Peter Connors, Issue 8/9, pp. 301–305
'EC Tax Scene', Klaus Eicker, Issue 8/9, pp. 306–307
'US Tax Scene', Seth Goldstein, Steven Wrappe, Kerwin Chung, Leslie S. Alston, Mark S. Saks, Issue 8/9, pp. 307–312
'Latin America Tax Scene', Koen van `t Hek, Issue 8/9, pp. 312–316
'China Tax Scene', Carol Gaw, Issue 8/9, pp. 316–318

ISSUE 10
'Japanese Entity Characterization of US LLCs', Toshiaki Katsushima, Issue 10, pp. 320–321
'How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-border Electronic Commerce', L. Hinnekens, Issue 10, pp. 322–331
'The European Company Statute – the German View', Andreas Schulz, Klaus Eicker, Issue 10, pp. 332–341
'Economic Globalization, WTO and Tax Reform in China', Bao Lingguang, Issue 10, pp. 341–347
'Tax-Optimized Acquisitions in Germany After the Corporate Tax Reform', Ralph Dautel, Issue 10, pp. 348–352
'EC Tax Scene', Klaus Eicker, Issue 10, pp. 353–354
'US Tax Scene', Mike Danilack, Mary Heinzerling, Phil Pesin, Gary Melcher, Irwin Halpern, Issue 10, pp. 354–358

ISSUE 11
'The Decision in Ferrazzini: Time to Reconsider the Application of the European Convention on Human Rights to Tax Matters', Philip Baker, Issue 11, pp. 360–361
'The Taxpayer's Right to Set the ‘Mutual Agreement Procedure’ in Motion: The Spanish Tax Courts' Approach', Jose M. Calderón, Issue 11, pp. 362–366
'Payment of Dividends and Taxation thereof in Hungarian Legislation', Gábor Matukovics, Issue 11, pp. 366–371
'Unjust Enrichment and the Indian Supreme Court: Robbing Peter to pay Paul …?', Vinay Reddy, Issue 11, pp. 371–379
'EC Tax Scene', Klaus Eicker, Issue 11, pp. 380–381
'US Tax Scene', Kerwin Chung, Giovanni DiCenso, Issue 11, pp. 382–387
'China Tax Scene', Carol Gaw, Issue 11, pp. 387–391
'Latin America Tax Scene', Terri Grosselin, Santiago Chacón, Koen van 't Hek, Issue 11, pp. 391–392

ISSUE 12
'Quo Vadis International Tax Law?', Manuel Pires, Issue 12, pp. 394–395
'Tax Benefit Analysis of Incentives for Foreign Direct Investment in Korea', Seong-Bong Lee, Issue 12, pp. 396–401
'HR 28 February 2001, nr 35.557: The Supreme Court of the Netherlands Reaches a Questionable Decision in a Triangular Dividend Withholding Tax Case', Jan W.J. de Kort, Issue 12, pp. 402–406
'Several Issues at the Forefront of the Current Tax Theory Debate in China', Lingguang Bao, Issue 12, pp. 406–415
'Important Changes in Indirect taxes through the 2001–2002 Budget', Har Govind, Issue 12, pp. 415–426
'Latin America Tax Scene', Raimundo L. Christians, Philippe D. Jeffrey, Issue 12, pp. 427–428
'US Tax Scene', Bruce Reynolds, Andrew Parker, Mark Saks, Doug Peterson, Issue 12, pp. 428–431
'EC Tax Scene', Klaus Eicker, Issue 12, pp. 431–432

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