O. Thömmes, 'Group Financing and EC Law' (2003) 31 Intertax, Issue 1, pp. 2–3

E.C.J.M. van der Hel-van Dijk, R.N.J. Kamerling, 'International Exchange of Information and Multilateral Tax Auditing: Towards an Intra Community Approach?' (2003) 31 Intertax, Issue 1, pp. 4–11

H. Kube, U. Palm, 'The Unified Income Tax – An Initiative to Reform Income Tax Law in Germany' (2003) 31 Intertax, Issue 1, pp. 12–20

Julie Richard, 'Comparison between UK and French Taxation of Groups of Companies' (2003) 31 Intertax, Issue 1, pp. 20–39

Daniel Deak, 'Hungarian Law on Capital Duty: an Area Still in Need of Harmonization' (2003) 31 Intertax, Issue 1, pp. 39–44

Lixin Rao, 'Trend Analysis of Tax System in the First Year after China's WTO Accession' (2003) 31 Intertax, Issue 1, pp. 44–45

Har Govind, 'India: Important Changes in Indirect Taxes by the Finance Act 2002' (2003) 31 Intertax, Issue 1, pp. 46–51

Klaus Eicker, 'EC Tax Scene: Advocate-General Jean Mischo Holds German Thin-Capitalization Rules Incompatible With EC Law' (2003) 31 Intertax, Issue 1, pp. 52–53

Carol Doran Klein, Aileen Barry, 'US Tax Scene: IRS Extends Transitional Withholding Documentation and Reporting Relief' (2003) 31 Intertax, Issue 1, pp. 53–53

Jason Slatter, 'US Tax Scene: WTO Releases Arbitration Panel Report Granting EU Authority To Impose Import Sanctions' (2003) 31 Intertax, Issue 1, pp. 54–54

Fred C. de Hosson, 'Tax Competition and Monetary Union: The Neglected Role of Indirect Taxes' (2003) 31 Intertax, Issue 2, pp. 56–57

Fisseha-Tsion Menghistu, 'From Tax Incentives to Aid-Driven Promotion of Private Investment' (2003) 31 Intertax, Issue 2, pp. 58–63

Marion Farnschlaeder, Dirk-Oliver Kaul, 'German Government Formally Announces Proposed Tax Law Changes' (2003) 31 Intertax, Issue 2, pp. 63–66

Bao Lingguang, 'China's Tax Policy toward Enterprises with Foreign Investment: A Comprehensive Appraisal' (2003) 31 Intertax, Issue 2, pp. 66–79

Har Govind, 'The New Indo-Austrian Tax Treaty An Indian Perspective' (2003) 31 Intertax, Issue 2, pp. 79–86

Rob F. Havenga, 'New Ruling Policy in the Netherlands Antilles' (2003) 31 Intertax, Issue 2, pp. 87–90

Klaus Eicker, 'EC Tax Scene: New Decision Dealing with the German Seat Theory: The Decision by the ECJ in C-208/00 berseering BV' (2003) 31 Intertax, Issue 2, pp. 91–92

Daniel Montinez, Michael Danilack, Roger M. Brown, 'US Tax Scene: IRS Challenges Partnership Structure to Import Losses into the US' (2003) 31 Intertax, Issue 2, pp. 92–93

Bruce Reynolds, Jason Slatter, 'US Tax Scene: Licensing Royalties Not Included in Overall Profit Percentage when Using Marginal Costing Rules' (2003) 31 Intertax, Issue 2, pp. 93–94

Carol Gaw, 'China Tax Scene: PRC Individual Income Tax' (2003) 31 Intertax, Issue 2, pp. 94–94

Barry Bracewell-Milnes, 'Is Tax Avoidance Harmful?' (2003) 31 Intertax, Issue 3, pp. 96–96

Stuart Hamilton, 'Putting the Client First' (2003) 31 Intertax, Issue 3, pp. 97–101

J.W.J. de Kort, 'Levy upon Emigration of a Substantial Participation Holder: an Infringement of Article 13 of the OECD Model Convention?' (2003) 31 Intertax, Issue 3, pp. 102–106

Stephen Nelson, Marc M. Levey, Vincci Lo, 'Transfer Pricing in China' (2003) 31 Intertax, Issue 3, pp. 107–116

Otto-Ferdinand Graf Kerssenbrock, Olaf Riedel, 'Data Access by the German Tax Authorities: New Regulations, Duties and Options for Action' (2003) 31 Intertax, Issue 3, pp. 117–123

Klaus Eicker, 'EC Tax Scene: The European Court of Justice Ruling in Lankhorst-Hohorst Concluded that German Thin Capitalization Rules are Incompatible with EC Law' (2003) 31 Intertax, Issue 3, pp. 124–124

Bruce Reynolds, Paul Weis, 'US Tax Scene: Ninth Circuit Reverses Tax Court on Microsoft Decision' (2003) 31 Intertax, Issue 3, pp. 125–126

Koen van `t Hek, Michael Becka, 'Latin America Tax Scene: US and Mexico Sign New Protocol' (2003) 31 Intertax, Issue 3, pp. 126–127

Carol Gaw, 'China Tax Scene: Notice on Adjusting Preferential Tax Policies in respect of Imports' (2003) 31 Intertax, Issue 3, pp. 128–128

J. David B. Oliver, 'Removing Economic Double Taxation' (2003) 31 Intertax, Issue 4, pp. 130–130

Sarig Shalhav, 'The Revised Permanent Establishment Rules' (2003) 31 Intertax, Issue 4, pp. 131–147

Louan Verdoner, 'Major Economic Concepts in Tax Treaty Policy' (2003) 31 Intertax, Issue 4, pp. 147–156

Robert Danon, Hugues Salome, Daniel Gutmann, 'French–Swiss Point of View on the Société Schneider Electric Case:Some Thoughts on the Personal Attribution of Income Requirement in International Tax Law' (2003) 31 Intertax, Issue 4, pp. 156–162

Andreas Körner, 'The ECJ Lankhorst–Hohorst Judgment–Incompatibility of Thin Capitalization Rules with European Law and Further Consequences' (2003) 31 Intertax, Issue 4, pp. 162–168

Bao Lingguang, 'Current Situations in Tax Burden and Future Tax Reform in China' (2003) 31 Intertax, Issue 4, pp. 168–183

Klaus Eicker, 'EC Tax Scene: Direct taxation: The European Commission takes a closer look to the tax treatment of non-profit organizations' (2003) 31 Intertax, Issue 4, pp. 184–184

Diana Chapman, Mary Gillmarten, 'US Tax Scene: IRS Rules on Captive Insurance Arrangements' (2003) 31 Intertax, Issue 4, pp. 184–185

Thomas Fuller, John Merrick, 'US Tax Scene: Proposed Regulations Modify Anti-Abuse Provision' (2003) 31 Intertax, Issue 4, pp. 186–186

Otmar Thömmes, 'CFC Legislation and EC Law' (2003) 31 Intertax, Issue 5, pp. 188–189

Hugues Salomé, Robert J. Danon, 'The OECD Partnership Report – A Swiss View on Conflicts of Qualification' (2003) 31 Intertax, Issue 5, pp. 190–196

Olivier Roumélian, 'A New Tax Regime for French Listed Real Estate Companies' (2003) 31 Intertax, Issue 5, pp. 197–198

Dick Molenaar, Harald Grams, 'The Arnoud Gerritse Case of the European Court of Justice' (2003) 31 Intertax, Issue 5, pp. 198–204

Bao Lingguang, 'On China's Inter-governmental Tax Competition and its Effectiveness During Economic Transition' (2003) 31 Intertax, Issue 5, pp. 204–207

Klaus Eicker, 'EC Tax Scene' (2003) 31 Intertax, Issue 5, pp. 208–208

Koen van 't Hek, Michael Becka, Moisés Curiel, Manuel Solano, Ignacio Valdes, 'Latin America Tax Scene: New Developments in the Transfer Pricing Arena for the Mexican Maquiladora Industry' (2003) 31 Intertax, Issue 5, pp. 209–211

Otto Jacobs, Christoph Spengel, Anne Schäfer, 'ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation' (2003) 31 Intertax, Issue 6/7, pp. 214–231

Guglielmo Maisto, 'The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport' (2003) 31 Intertax, Issue 6/7, pp. 232–244

Olivier Roumélian, 'The End of French Thin Capitalization Rules?' (2003) 31 Intertax, Issue 6/7, pp. 244–247

Klaus Eicker, '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' (2003) 31 Intertax, Issue 6/7, pp. 248–248

Susan Eisenhauer, George Soba, Albertina Fernandez, 'US Tax Scene: LMSB Commissioner Launches Transfer Pricing Compliance Initiative' (2003) 31 Intertax, Issue 6/7, pp. 249–249

Richard Safranek, Howard Stecker, Mary Gillmarten, David Farber, 'US Tax Scene: IRS Rules Foreign Insurers Must Account for Trusteed and Non-Trusteed Assets Not Listed in NAIC Statement in Determining ECI' (2003) 31 Intertax, Issue 6/7, pp. 250–250

Malcolm Gammie, 'Prospects for Company and Shareholder Taxation' (2003) 31 Intertax, Issue 8/9, pp. 252–259

Edwin van der Bruggen, 'The Power of Persuasion: Notes on the Sources of International Law and the OECD Commentary' (2003) 31 Intertax, Issue 8/9, pp. 259–270

Nicola Saccardo, 'Art. 24(3) of the OECD Model Convention: The Significance of the Expression `Taxation on a Permanent Establishmentin Cross-border Reorganization' (2003) 31 Intertax, Issue 8/9, pp. 271–280

Eleonore Ronge, 'German Tax Reform 2003' (2003) 31 Intertax, Issue 8/9, pp. 280–286

Bernard Peeters, 'The Belgian Corporate Tax Reform and the Participation Exemption' (2003) 31 Intertax, Issue 8/9, pp. 287–298

Cyril Maucour, Pierre-Yves Bourtourault, 'Chances and Risks of the APA Process in France' (2003) 31 Intertax, Issue 8/9, pp. 298–299

Lingguang Bao, 'Tax Cuts in China: Analysis and Choice' (2003) 31 Intertax, Issue 8/9, pp. 300–303

Klaus Eicker, 'EC Tax Scene: Accession Treaty with Ten New Member States is Signed' (2003) 31 Intertax, Issue 8/9, pp. 304–304

Michael Danilack, Dianne Suarez-Lasa, Connie Angle, 'US Tax Scene: Senate Approves Protocols Amending Australia and Mexico Treaties' (2003) 31 Intertax, Issue 8/9, pp. 305–306

Carol Gaw, 'China Tax Scene: Implementing Rules for Law on Administration of Levy and Collection of Taxes' (2003) 31 Intertax, Issue 8/9, pp. 306–310

J. David B. Oliver, 'Resolving International Tax Disputes' (2003) 31 Intertax, Issue 10, pp. 313–313

L. Hinnekens, 'Revised OECD-TAG Definition of Place of Effective Management in Treaty Tie-Breaker Rule' (2003) 31 Intertax, Issue 10, pp. 314–319

Raul-Angelo Papotti, 'Treaty Non-Discrimination Clauses in Group Consolidation Situations' (2003) 31 Intertax, Issue 10, pp. 320–328

M. Gely, 'Tax Offences: The Hidden Face of Money Laundering?' (2003) 31 Intertax, Issue 10, pp. 328–349

Dieter Endres, 'The Concept of Group Taxation: A Global Overview' (2003) 31 Intertax, Issue 10, pp. 349–352

H. Pijl, 'Beneficial Ownership and Second Tier Beneficial Owners in Tax Treaties of the Netherlands' (2003) 31 Intertax, Issue 10, pp. 353–361

Har Govind, 'Important Fiscal and Tax Developments Through Finance Act 2003' (2003) 31 Intertax, Issue 10, pp. 361–378

W. B. Cronje, 'Tax Developments in South Africa' (2003) 31 Intertax, Issue 10, pp. 378–381

Klaus Eicker, 'EC Tax Scene: German Highest Tax Court Brings Case Dealing With Foreign Losses Before the ECJ' (2003) 31 Intertax, Issue 10, pp. 382–382

Michael Danilack, Connie Angle, 'US Tax Scene: `Extraordinary Transaction' Provisions Withdrawn from Proposed Regulations' (2003) 31 Intertax, Issue 10, pp. 382–383

Lawrence Luebbers, Patrick Miller, 'US Tax Scene: New Income Tax Treaty Initialled with Japan' (2003) 31 Intertax, Issue 10, pp. 383–384

Carol Gaw, 'China Tax Scene: Measures for the Income Tax Treatment of Enterprise Debt Restructuring' (2003) 31 Intertax, Issue 10, pp. 384–385

Otmar Thoemmes, 'The European Company – Will It Succeed or Will It Fail?' (2003) 31 Intertax, Issue 11, pp. 388–389

Jakob B. Gross, 'OECD Defensive Measures against Harmful Tax Competition Legality under WTO' (2003) 31 Intertax, Issue 11, pp. 390–400

Martin Bünning, 'Germany: Use of Partnership and Other Hybrid Instruments in Cross-Border Transactions' (2003) 31 Intertax, Issue 11, pp. 401–409

Tony Rumble, Richard Wood, 'Enhancing Corporate Tax Integration: Australian Reforms to the Taxation of Debt, Equity and Innovative Financing Contracts' (2003) 31 Intertax, Issue 11, pp. 409–430

Duncan Bentley, Andrew Halkyard, 'Investing in Hong Kong and Mainland China' (2003) 31 Intertax, Issue 11, pp. 431–450

Paulus Merks, 'Dutch Dividend Withholding Tax in Corporate Cross-border Scenarios, Dividend Stripping and Abuse-of-law (Part I)' (2003) 31 Intertax, Issue 11, pp. 450–461

Har Govind, 'Notable Developments in Indirect Taxes through the Finance Act 2003' (2003) 31 Intertax, Issue 11, pp. 461–473

Otmar Thoemmes, Hans van den Hurk, 'EC Tax Scene: Tax Package Finally Adopted; Substantial Modification of Interest and Royalty Directive' (2003) 31 Intertax, Issue 11, pp. 474–475

Carol Doran Klein, John Merrick, 'US Tax Scene: IRS Issues Guidance on Withholding Foreign Partnership/Trust Agreements' (2003) 31 Intertax, Issue 11, pp. 475–476

Diane Renfroe, Seth Goldstein, Lisa Askenazy Felix, 'US Tax Scene: IRS Notice Modifies Treatment of Foreign Stapled Entities' (2003) 31 Intertax, Issue 11, pp. 476–477

Carol Gaw, 'China Tax Scene: Measures of PRC Customs on Valuation of Royalties Paid in Connection with Imported Goods' (2003) 31 Intertax, Issue 11, pp. 477–478

Gustavo Pardo, Vicente Javier Torres, 'Latin America Tax Scene: New Regulations Clarify Tax Reporting Requirements on Sale of Colombian Shares' (2003) 31 Intertax, Issue 11, pp. 479–480

Fred C. de Hosson, 'The Slow and Lonesome Death of the Arbitration Convention' (2003) 31 Intertax, Issue 12, pp. 482–483

Raymond H.C. Luja, 'Harmful Tax Policy: When Political Objectives Interfere with State Aid Rules' (2003) 31 Intertax, Issue 12, pp. 484–488

Andreas Körner, 'Reference to the ECJ by the German Federal Fiscal Court for a Preliminary Ruling: Does European Law Require Cross-Border Loss Relief?' (2003) 31 Intertax, Issue 12, pp. 489–495

Manfred J. Klein, 'Changes in German International Tax Law as a Result of the Tax Reform 2003' (2003) 31 Intertax, Issue 12, pp. 496–499

Norbert Hennig, 'Amendments of Hong Kong Inland Revenue Ordinance (IRO)' (2003) 31 Intertax, Issue 12, pp. 499–506

Daniel Deak, 'Taxation of Intangible Assets in Hungary' (2003) 31 Intertax, Issue 12, pp. 506–522

Wim Eynatten, Kurt De Haen, Niko Hostyn, 'The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained' (2003) 31 Intertax, Issue 12, pp. 523–546

Robert Påhlsson, 'Taxation of Maritime Transport – A Swedish Perspective' (2003) 31 Intertax, Issue 12, pp. 546–557

Otmar Thömmes, Luc Nijs, 'EC Tax Scene: EU Commission Tables Proposal for Amendment to Parent-Subsidiary Directive' (2003) 31 Intertax, Issue 12, pp. 558–559

James Gannon, Chad Munz, 'US Tax Scene: IRS Finalizes Favourable Limitation and Clarification to Anti-Abuse Rule for Outbound Liquidations' (2003) 31 Intertax, Issue 12, pp. 559–559

Irwin Halpern, 'US Tax Scene: Final Regulations Issued on Dual Consolidated Loss Recapture Events' (2003) 31 Intertax, Issue 12, pp. 560–560

Tom Fuller, Connie Angle, 'US Tax Scene: US/Swiss Competent Authorities Clarify Treaty Limitation-on-Benefits Provision' (2003) 31 Intertax, Issue 12, pp. 560–560

Carol Gaw, 'China Tax Scene: Update on Individual Income Tax Administration and Collection' (2003) 31 Intertax, Issue 12, pp. 561–562