ISSUE 1
'Group Financing and EC Law', O. Thömmes, Issue 1, pp. 2–3
'International Exchange of Information and Multilateral Tax Auditing: Towards an Intra Community Approach?', E.C.J.M. van der Hel-van Dijk, R.N.J. Kamerling, Issue 1, pp. 4–11
'The Unified Income Tax – An Initiative to Reform Income Tax Law in Germany', H. Kube, U. Palm, Issue 1, pp. 12–20
'Comparison between UK and French Taxation of Groups of Companies', Julie Richard, Issue 1, pp. 20–39
'Hungarian Law on Capital Duty: an Area Still in Need of Harmonization', Daniel Deak, Issue 1, pp. 39–44
'Trend Analysis of Tax System in the First Year after China's WTO Accession', Lixin Rao, Issue 1, pp. 44–45
'India: Important Changes in Indirect Taxes by the Finance Act 2002', Har Govind, Issue 1, pp. 46–51
'EC Tax Scene: Advocate-General Jean Mischo Holds German Thin-Capitalization Rules Incompatible With EC Law', Klaus Eicker, Issue 1, pp. 52–53
'US Tax Scene: IRS Extends Transitional Withholding Documentation and Reporting Relief', Carol Doran Klein, Aileen Barry, Issue 1, pp. 53–53
'US Tax Scene: WTO Releases Arbitration Panel Report Granting EU Authority To Impose Import Sanctions', Jason Slatter, Issue 1, pp. 54–54

ISSUE 2
'Tax Competition and Monetary Union: The Neglected Role of Indirect Taxes', Fred C. de Hosson, Issue 2, pp. 56–57
'From Tax Incentives to Aid-Driven Promotion of Private Investment', Fisseha-Tsion Menghistu, Issue 2, pp. 58–63
'German Government Formally Announces Proposed Tax Law Changes', Marion Farnschlaeder, Dirk-Oliver Kaul, Issue 2, pp. 63–66
'China's Tax Policy toward Enterprises with Foreign Investment: A Comprehensive Appraisal', Bao Lingguang, Issue 2, pp. 66–79
'The New Indo-Austrian Tax Treaty An Indian Perspective', Har Govind, Issue 2, pp. 79–86
'New Ruling Policy in the Netherlands Antilles', Rob F. Havenga, Issue 2, pp. 87–90
'EC Tax Scene: New Decision Dealing with the German Seat Theory: The Decision by the ECJ in C-208/00 berseering BV', Klaus Eicker, Issue 2, pp. 91–92
'US Tax Scene: IRS Challenges Partnership Structure to Import Losses into the US', Daniel Montinez, Michael Danilack, Roger M. Brown, Issue 2, pp. 92–93
'US Tax Scene: Licensing Royalties Not Included in Overall Profit Percentage when Using Marginal Costing Rules', Bruce Reynolds, Jason Slatter, Issue 2, pp. 93–94
'China Tax Scene: PRC Individual Income Tax', Carol Gaw, Issue 2, pp. 94–94

ISSUE 3
'Is Tax Avoidance Harmful?', Barry Bracewell-Milnes, Issue 3, pp. 96–96
'Putting the Client First', Stuart Hamilton, Issue 3, pp. 97–101
'Levy upon Emigration of a Substantial Participation Holder: an Infringement of Article 13 of the OECD Model Convention?', J.W.J. de Kort, Issue 3, pp. 102–106
'Transfer Pricing in China', Stephen Nelson, Marc M. Levey, Vincci Lo, Issue 3, pp. 107–116
'Data Access by the German Tax Authorities: New Regulations, Duties and Options for Action', Otto-Ferdinand Graf Kerssenbrock, Olaf Riedel, Issue 3, pp. 117–123
'EC Tax Scene: The European Court of Justice Ruling in Lankhorst-Hohorst Concluded that German Thin Capitalization Rules are Incompatible with EC Law', Klaus Eicker, Issue 3, pp. 124–124
'US Tax Scene: Ninth Circuit Reverses Tax Court on Microsoft Decision', Bruce Reynolds, Paul Weis, Issue 3, pp. 125–126
'Latin America Tax Scene: US and Mexico Sign New Protocol', Koen van `t Hek, Michael Becka, Issue 3, pp. 126–127
'China Tax Scene: Notice on Adjusting Preferential Tax Policies in respect of Imports', Carol Gaw, Issue 3, pp. 128–128

ISSUE 4
'Removing Economic Double Taxation', J. David B. Oliver, Issue 4, pp. 130–130
'The Revised Permanent Establishment Rules', Sarig Shalhav, Issue 4, pp. 131–147
'Major Economic Concepts in Tax Treaty Policy', Louan Verdoner, Issue 4, pp. 147–156
'French–Swiss Point of View on the Société Schneider Electric Case:Some Thoughts on the Personal Attribution of Income Requirement in International Tax Law', Robert Danon, Hugues Salome, Daniel Gutmann, Issue 4, pp. 156–162
'The ECJ Lankhorst–Hohorst Judgment–Incompatibility of Thin Capitalization Rules with European Law and Further Consequences', Andreas Körner, Issue 4, pp. 162–168
'Current Situations in Tax Burden and Future Tax Reform in China', Bao Lingguang, Issue 4, pp. 168–183
'EC Tax Scene: Direct taxation: The European Commission takes a closer look to the tax treatment of non-profit organizations', Klaus Eicker, Issue 4, pp. 184–184
'US Tax Scene: IRS Rules on Captive Insurance Arrangements', Diana Chapman, Mary Gillmarten, Issue 4, pp. 184–185
'US Tax Scene: Proposed Regulations Modify Anti-Abuse Provision', Thomas Fuller, John Merrick, Issue 4, pp. 186–186

ISSUE 5
'CFC Legislation and EC Law', Otmar Thömmes, Issue 5, pp. 188–189
'The OECD Partnership Report – A Swiss View on Conflicts of Qualification', Hugues Salomé, Robert J. Danon, Issue 5, pp. 190–196
'A New Tax Regime for French Listed Real Estate Companies', Olivier Roumélian, Issue 5, pp. 197–198
'The Arnoud Gerritse Case of the European Court of Justice', Dick Molenaar, Harald Grams, Issue 5, pp. 198–204
'On China's Inter-governmental Tax Competition and its Effectiveness During Economic Transition', Bao Lingguang, Issue 5, pp. 204–207
'EC Tax Scene', Klaus Eicker, Issue 5, pp. 208–208
'Latin America Tax Scene: New Developments in the Transfer Pricing Arena for the Mexican Maquiladora Industry', Koen van 't Hek, Michael Becka, Moisés Curiel, Manuel Solano, Ignacio Valdes, Issue 5, pp. 209–211

ISSUE 6/7
'ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation', Otto Jacobs, Christoph Spengel, Anne Schäfer, Issue 6/7, pp. 214–231
'The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport', Guglielmo Maisto, Issue 6/7, pp. 232–244
'The End of French Thin Capitalization Rules?', Olivier Roumélian, Issue 6/7, pp. 244–247
'EC Tax Scene: Opinion of the Advocat-General Alber in the Case C-167/01 – a New Step Towards the End of the Seat Theory', Klaus Eicker, Issue 6/7, pp. 248–248
'US Tax Scene: LMSB Commissioner Launches Transfer Pricing Compliance Initiative', Susan Eisenhauer, George Soba, Albertina Fernandez, Issue 6/7, pp. 249–249
'US Tax Scene: IRS Rules Foreign Insurers Must Account for Trusteed and Non-Trusteed Assets Not Listed in NAIC Statement in Determining ECI', Richard Safranek, Howard Stecker, Mary Gillmarten, David Farber, Issue 6/7, pp. 250–250

ISSUE 8/9
'Prospects for Company and Shareholder Taxation', Malcolm Gammie, Issue 8/9, pp. 252–259
'The Power of Persuasion: Notes on the Sources of International Law and the OECD Commentary', Edwin van der Bruggen, Issue 8/9, pp. 259–270
'Art. 24(3) of the OECD Model Convention: The Significance of the Expression `Taxation on a Permanent Establishmentin Cross-border Reorganization', Nicola Saccardo, Issue 8/9, pp. 271–280
'German Tax Reform 2003', Eleonore Ronge, Issue 8/9, pp. 280–286
'The Belgian Corporate Tax Reform and the Participation Exemption', Bernard Peeters, Issue 8/9, pp. 287–298
'Chances and Risks of the APA Process in France', Cyril Maucour, Pierre-Yves Bourtourault, Issue 8/9, pp. 298–299
'Tax Cuts in China: Analysis and Choice', Lingguang Bao, Issue 8/9, pp. 300–303
'EC Tax Scene: Accession Treaty with Ten New Member States is Signed', Klaus Eicker, Issue 8/9, pp. 304–304
'US Tax Scene: Senate Approves Protocols Amending Australia and Mexico Treaties', Michael Danilack, Dianne Suarez-Lasa, Connie Angle, Issue 8/9, pp. 305–306
'China Tax Scene: Implementing Rules for Law on Administration of Levy and Collection of Taxes', Carol Gaw, Issue 8/9, pp. 306–310

ISSUE 10
'Resolving International Tax Disputes', J. David B. Oliver, Issue 10, pp. 313–313
'Revised OECD-TAG Definition of Place of Effective Management in Treaty Tie-Breaker Rule', L. Hinnekens, Issue 10, pp. 314–319
'Treaty Non-Discrimination Clauses in Group Consolidation Situations', Raul-Angelo Papotti, Issue 10, pp. 320–328
'Tax Offences: The Hidden Face of Money Laundering?', M. Gely, Issue 10, pp. 328–349
'The Concept of Group Taxation: A Global Overview', Dieter Endres, Issue 10, pp. 349–352
'Beneficial Ownership and Second Tier Beneficial Owners in Tax Treaties of the Netherlands', H. Pijl, Issue 10, pp. 353–361
'Important Fiscal and Tax Developments Through Finance Act 2003', Har Govind, Issue 10, pp. 361–378
'Tax Developments in South Africa', W. B. Cronje, Issue 10, pp. 378–381
'EC Tax Scene: German Highest Tax Court Brings Case Dealing With Foreign Losses Before the ECJ', Klaus Eicker, Issue 10, pp. 382–382
'US Tax Scene: `Extraordinary Transaction' Provisions Withdrawn from Proposed Regulations', Michael Danilack, Connie Angle, Issue 10, pp. 382–383
'US Tax Scene: New Income Tax Treaty Initialled with Japan', Lawrence Luebbers, Patrick Miller, Issue 10, pp. 383–384
'China Tax Scene: Measures for the Income Tax Treatment of Enterprise Debt Restructuring', Carol Gaw, Issue 10, pp. 384–385

ISSUE 11
'The European Company – Will It Succeed or Will It Fail?', Otmar Thoemmes, Issue 11, pp. 388–389
'OECD Defensive Measures against Harmful Tax Competition Legality under WTO', Jakob B. Gross, Issue 11, pp. 390–400
'Germany: Use of Partnership and Other Hybrid Instruments in Cross-Border Transactions', Martin Bünning, Issue 11, pp. 401–409
'Enhancing Corporate Tax Integration: Australian Reforms to the Taxation of Debt, Equity and Innovative Financing Contracts', Tony Rumble, Richard Wood, Issue 11, pp. 409–430
'Investing in Hong Kong and Mainland China', Duncan Bentley, Andrew Halkyard, Issue 11, pp. 431–450
'Dutch Dividend Withholding Tax in Corporate Cross-border Scenarios, Dividend Stripping and Abuse-of-law (Part I)', Paulus Merks, Issue 11, pp. 450–461
'Notable Developments in Indirect Taxes through the Finance Act 2003', Har Govind, Issue 11, pp. 461–473
'EC Tax Scene: Tax Package Finally Adopted; Substantial Modification of Interest and Royalty Directive', Otmar Thoemmes, Hans van den Hurk, Issue 11, pp. 474–475
'US Tax Scene: IRS Issues Guidance on Withholding Foreign Partnership/Trust Agreements', Carol Doran Klein, John Merrick, Issue 11, pp. 475–476
'US Tax Scene: IRS Notice Modifies Treatment of Foreign Stapled Entities', Diane Renfroe, Seth Goldstein, Lisa Askenazy Felix, Issue 11, pp. 476–477
'China Tax Scene: Measures of PRC Customs on Valuation of Royalties Paid in Connection with Imported Goods', Carol Gaw, Issue 11, pp. 477–478
'Latin America Tax Scene: New Regulations Clarify Tax Reporting Requirements on Sale of Colombian Shares', Gustavo Pardo, Vicente Javier Torres, Issue 11, pp. 479–480

ISSUE 12
'The Slow and Lonesome Death of the Arbitration Convention', Fred C. de Hosson, Issue 12, pp. 482–483
'Harmful Tax Policy: When Political Objectives Interfere with State Aid Rules', Raymond H.C. Luja, Issue 12, pp. 484–488
'Reference to the ECJ by the German Federal Fiscal Court for a Preliminary Ruling: Does European Law Require Cross-Border Loss Relief?', Andreas Körner, Issue 12, pp. 489–495
'Changes in German International Tax Law as a Result of the Tax Reform 2003', Manfred J. Klein, Issue 12, pp. 496–499
'Amendments of Hong Kong Inland Revenue Ordinance (IRO)', Norbert Hennig, Issue 12, pp. 499–506
'Taxation of Intangible Assets in Hungary', Daniel Deak, Issue 12, pp. 506–522
'The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained', Wim Eynatten, Kurt De Haen, Niko Hostyn, Issue 12, pp. 523–546
'Taxation of Maritime Transport – A Swedish Perspective', Robert Påhlsson, Issue 12, pp. 546–557
'EC Tax Scene: EU Commission Tables Proposal for Amendment to Parent-Subsidiary Directive', Otmar Thömmes, Luc Nijs, Issue 12, pp. 558–559
'US Tax Scene: IRS Finalizes Favourable Limitation and Clarification to Anti-Abuse Rule for Outbound Liquidations', James Gannon, Chad Munz, Issue 12, pp. 559–559
'US Tax Scene: Final Regulations Issued on Dual Consolidated Loss Recapture Events', Irwin Halpern, Issue 12, pp. 560–560
'US Tax Scene: US/Swiss Competent Authorities Clarify Treaty Limitation-on-Benefits Provision', Tom Fuller, Connie Angle, Issue 12, pp. 560–560
'China Tax Scene: Update on Individual Income Tax Administration and Collection', Carol Gaw, Issue 12, pp. 561–562

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