Otto F. Kerssenbrock, 'German Fiscal Unity 2003' (2004) 32 Intertax, Issue 1, pp. 2–16

Hiroshi Kaneko, 'The Principle of Statute-Based Taxation in Japan: Trends of Scholars' Opinion and Case Law' (2004) 32 Intertax, Issue 1, pp. 17–26

Debbie-Ann Gordon, 'Controlled Foreign Corporation Rules – A Proposal for the Caribbean' (2004) 32 Intertax, Issue 1, pp. 27–42

Brent Springael, 'Will Belgium's Nwe Closely Held PRIVAK/PRICAF Meet Expectations?' (2004) 32 Intertax, Issue 1, pp. 43–48

Alon Kaplan, Jimmy Chotoveli, Leon Harris, 'New Recommendations for Taxing Trusts in Israel' (2004) 32 Intertax, Issue 1, pp. 49–50

Paulus Merks, 'Dutch Dividend Withholding Tax in Corporate Cross-Border Scenarios, Dividend Stripping and Abuse-of-Law (Part II, Final)' (2004) 32 Intertax, Issue 1, pp. 51–60

Otmar Thömmes, Gerben Weening, 'EC Tax Scene: Freedom of Movement of Capital Between the Netherlands and the Netherlands Antilles' (2004) 32 Intertax, Issue 1, pp. 61–62

Otmar Thömmes, 'EC Tax Scene: ECJ Holds Dutch Tax Treatment of Group Financing Costs Discriminatory' (2004) 32 Intertax, Issue 1, pp. 62–63

Greg Ossi, Alan Shapiro, Steven Wrappe, 'US Tax Scene: IRS Releases Proposed Transfer Pricing Regulations for Services' (2004) 32 Intertax, Issue 1, pp. 63–64

V. Nanni, 'Cost Sharing Agreements under Italian Tax Law and Practice' (2004) 32 Intertax, Issue 2, pp. 66–68

Marek Herm, 'Student Article in Model Conventions and in Tax Treaties' (2004) 32 Intertax, Issue 2, pp. 69–90

Jörg R. Nickel, Manfred J. Klein, 'Tax-Neutral Inheritance of Shares in a German Partnership' (2004) 32 Intertax, Issue 2, pp. 91–94

Mykola Orlov, 'The Concept of Tax Haven: A Legal Analysis' (2004) 32 Intertax, Issue 2, pp. 95–111

Magnus Alhager, 'New Inter-Corporate Participation Exemption Regime in Sweden' (2004) 32 Intertax, Issue 2, pp. 111–117

Otmar Thömmes, Anno Rainer, 'EC Tax Scene: When Practice Converges with Principle: European Companies and the Slow March Toward Freedom of Establishment' (2004) 32 Intertax, Issue 2, pp. 118–119

Richard Safranek, Joseph Cruz, 'US Tax Scene: IRS Issues New Procedures for Treaty-Based Excise Tax Exemptions' (2004) 32 Intertax, Issue 2, pp. 119–120

Thomas Fuller, Kelly Maddux, 'US Tax Scene: New US–Dutch Administrative Arrangements for Mutual Agreement Procedures' (2004) 32 Intertax, Issue 2, pp. 120–121

Thomas Fuller, Raymond Lincourt, 'US Tax Scene: IRS Issues Guidance on Qualified Corporation Status' (2004) 32 Intertax, Issue 2, pp. 121–122

Otmar Thömmes, 'Commission's Reluctance and Member States' Overreactions -- A Perfect Recipe for Chaos' (2004) 32 Intertax, Issue 3, pp. 124–125

Otmar Thömmes, Bob Stricof, Katja Nakhai, 'Thin Capitalization Rules and Non-Discrimination Principles' (2004) 32 Intertax, Issue 3, pp. 126–137

Dieter Endres, Andreas Oestreicher, 'German Transfer Pricing Principles – An Old Theme Revisited' (2004) 32 Intertax, Issue 3, pp. 137–147

Dietmar Aigner, 'ECJ – The Bosal Holding BV Case: Parent-Subsidiary Directive and Freedom of Establishment' (2004) 32 Intertax, Issue 3, pp. 148–151

Gijsbert Fibbe, Mathieu Isenbaert, 'The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty' (2004) 32 Intertax, Issue 3, pp. 151–160

Lingguang Bao, 'China: Rural Taxation and Government Regulations' (2004) 32 Intertax, Issue 3, pp. 161–167

Otmar Thömmes, Anno Rainer, 'EC Tax Scene: Are the future EU Member States ready for accession?' (2004) 32 Intertax, Issue 3, pp. 168–169

Thomas Fuller, Raymond Lincourt, 'US Tax Scene: US Court of Federal Claims Issues Ruling in National Westminster Bank' (2004) 32 Intertax, Issue 3, pp. 169–170

Marvin Michelman, Diane Renfroe, Anthony Martirano, 'US Tax Scene: LMSB Directive Provides Guidelines in Auditing US Withholding Agents' (2004) 32 Intertax, Issue 3, pp. 170–171

Diane Renfroe, Chad Munz, 'US Tax Scene: IRS Proposes Regulations on Foreign Partners's Share of ECI' (2004) 32 Intertax, Issue 3, pp. 171–172

Daniel Chan, Catherine Chow, Eugene Lim, 'China Tax Scene: CEPA: a new avenue for FDI into China for wholesale and logistics' (2004) 32 Intertax, Issue 3, pp. 172–177

Ingmar Doerr, 'A Step Forward in the Field of European Corporate Taxation and Cross-border Loss Relief: Some Comments on the Marks and Spencer Case' (2004) 32 Intertax, Issue 4, pp. 180–186

Michiel de Wit, Viola Tilanus, 'Dutch Thin Capitalization Rules `EU Proof'?' (2004) 32 Intertax, Issue 4, pp. 187–192

Robert Feinschreiber, Margaret Kent, 'Transfer Pricing Comparability: Use of the Comparable Profits Method To Be Limited?' (2004) 32 Intertax, Issue 4, pp. 193–196

Har Govind, 'The New Indo–Irish Tax Treaty: An Indian Perspective' (2004) 32 Intertax, Issue 4, pp. 196–202

Anno Rainer, Otmar Thoemmes, Eric Tomsett, 'EC Tax Scene: Amendment to Parent-Subsidiary Directive Adopted' (2004) 32 Intertax, Issue 4, pp. 203–203

Anno Rainer, Otmar Thoemmes, Eric Tomsett, 'EC Tax Scene: New Claims for Compensation in Respect of U.K. Advance Corporation Tax Regime' (2004) 32 Intertax, Issue 4, pp. 203–204

Adam Craig, Hans van den Hurk, Anno Rainer, Jan Roels, Otmar Thoemmes, Eric Tomsett, 'EC Tax Scene: ECJ Upholds Withholding on Tax Credit Payments' (2004) 32 Intertax, Issue 4, pp. 204–205

Bruce Reynolds, Brian Giannattasio, 'US Tax Scene: Treasury Department Issues Final Rules on Treatment of Income from International Operation of Ships and Aircraft' (2004) 32 Intertax, Issue 4, pp. 205–207

Robert J. Danon, 'Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report' (2004) 32 Intertax, Issue 5, pp. 210–222

Robert Amann, Max Göttsche, Frank Stockmann, 'Summary of Changes in German International Tax Law in 2003' (2004) 32 Intertax, Issue 5, pp. 223–231

Norbert Hennig, 'Bye Bye Imputation System, Welcome One-Tier System: The New Corporate Tax System in Singapore' (2004) 32 Intertax, Issue 5, pp. 231–250

Jeroen van Beers, 'Have Your Cake and Eat It Too: New Regulations for Limitation Dutch Dividend Withholding Tax' (2004) 32 Intertax, Issue 5, pp. 250–254

Arco Bobeldijk, Arthur Hofman, 'Dutch Thin Capitalization Rules from 2004 Onwards' (2004) 32 Intertax, Issue 5, pp. 254–261

Arthur Nitsevych, Ivan Movlyak, 'Ukraine: Taxes for Foreign Investors' (2004) 32 Intertax, Issue 5, pp. 261–263

Otmar Thömmes, 'EC Tax Scene: ECJ Likely to Outdistance New EU Proposal for Cross-Border Mergers' (2004) 32 Intertax, Issue 5, pp. 264–264

Otmar Thömmes, 'EC Tax Scene: Inheritance Tax – A New Issue on the ECJ' s List of Discriminatory Provisions' (2004) 32 Intertax, Issue 5, pp. 264–265

Thomas Fuller, Eric Sloan, Patrick Browne, 'US Tax Scene: IRS Rules Treaties Allow Taxation of Non-US Partners' (2004) 32 Intertax, Issue 5, pp. 265–266

Otto H. Jacobs, Christoph Spengel, Anne Schäfer, 'ICT and Profit Allocation within Multinational Groups' (2004) 32 Intertax, Issue 6/7, pp. 268–283

Christiana Panayi, 'State Aid and Tax: the Third Way?' (2004) 32 Intertax, Issue 6/7, pp. 283–306

Otto-Ferdinand Graf Kerssenbrock, 'In the Wake of Lankhorst-Hohorst' (2004) 32 Intertax, Issue 6/7, pp. 306–319

Astrid Poenicke, 'German Tax on True Sale Securitizations: Recent Developments' (2004) 32 Intertax, Issue 6/7, pp. 319–325

Paolo Troiano, 'The EU Interest and Royalty Directive: The Italian Perspective' (2004) 32 Intertax, Issue 6/7, pp. 325–331

Robert Feinschreiber, Margaret Kent, 'United States To Retain DISC Incentive After Extraterritorial Income Repeal' (2004) 32 Intertax, Issue 6/7, pp. 331–335

Robert J. Danon, 'Cross-border Transfers of Participations within a Group: a Note on a Recent Judgment Rendered by the Swiss Supreme Court' (2004) 32 Intertax, Issue 6/7, pp. 336–339

Hugues Salomé, Robert J. Danon, George Rosenberg, 'The New Swiss-Israeli Tax Treaty' (2004) 32 Intertax, Issue 6/7, pp. 339–342

Otmar Thömmes, 'EC Tax Scene: French Exit Taxation for Individuals Violates EC Treaty' (2004) 32 Intertax, Issue 6/7, pp. 343–344

Anno Rainer, 'EC Tax Scene: EU Enlargement and Direct Taxation' (2004) 32 Intertax, Issue 6/7, pp. 344–345

Connie Angle, Michael Danilack, Roger Brown, 'US Tax Scene: IRS Revises Strategies for Combating Foreign Tax Credit Planning' (2004) 32 Intertax, Issue 6/7, pp. 346–347

Daniel Chan, 'China Tax Scene' (2004) 32 Intertax, Issue 6/7, pp. 348–349

Howell H. Zee, 'World Trends in Tax Policy: An Economic Perspective' (2004) 32 Intertax, Issue 8/9, pp. 352–364

Albert J. Rädler, 'Recent Trends in European and International Taxation' (2004) 32 Intertax, Issue 8/9, pp. 365–376

Eva Burgstaller, Katharina Haslinger, 'Place of Effective Management as a Tie-Breaker-Rule-Concept, Developments and Prospects' (2004) 32 Intertax, Issue 8/9, pp. 376–387

Gishlain T.J. Joseph, 'Electronic Commerce and the United Nations Model Double Taxation Convention' (2004) 32 Intertax, Issue 8/9, pp. 387–401

Andreas Körner, 'The New German Thin Capitalization Rules: Tax Planning Incompatibility with European Law' (2004) 32 Intertax, Issue 8/9, pp. 401–415

Simone Musa, Marcos V. Prado, 'Brazilian Taxation of Capital Gains Earned by Non-Residents on Sale of Assets Located in Brazil – Analysis of Article 26 of Law No. 10,833 of 29 December 2003' (2004) 32 Intertax, Issue 8/9, pp. 415–422

Clemens Ph. Schindler, 'Treatment of Foreign Mergers under US Tax Law' (2004) 32 Intertax, Issue 8/9, pp. 422–427

Scott Riswold, 'Value Added Tax in Sub-Saharan Africa: A Critique of IMF VAT Policy' (2004) 32 Intertax, Issue 8/9, pp. 427–445

Liao Yixin, 'Xin Zhang, The Law and Practice of International Tax Treaties in China' (2004) 32 Intertax, Issue 8/9, pp. 446–447

Otmar Thömmes, Stephan Mueller, 'EC Tax Scene: ECJ to Decide on Protection of Non-EU Companies against Discrimination' (2004) 32 Intertax, Issue 8/9, pp. 448–449

Tom Fuller, Roger M. Brown, Connie Angle, 'US Tax Scene: PFIC Mark-to-Market Regulations Finalized' (2004) 32 Intertax, Issue 8/9, pp. 450–451

Diane Renfroe, Raymond Lincourt, 'US Tax Scene: Temporary Regulations Address Over-Apportionment of Expenses to Foreign Sources' (2004) 32 Intertax, Issue 8/9, pp. 451–452

Daniel Chan, 'China Tax Scene: China Liberalizes Foreign Investment in its Retail and Distribution Sectors' (2004) 32 Intertax, Issue 8/9, pp. 452–456

Barry Bracewell-Milnes, 'The Cost of Harmony' (2004) 32 Intertax, Issue 10, pp. 458–459

Sarig Shalhav, 'The Evolution of Article 4(3) and Its Impact on the Place of Effective Management Tie Breaker Rule' (2004) 32 Intertax, Issue 10, pp. 460–476

Guido Forster, Dirk Schmidtmann, 'CFC Legislation in Germany' (2004) 32 Intertax, Issue 10, pp. 476–486

Aurora Ribes, 'Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital' (2004) 32 Intertax, Issue 10, pp. 486–493

Michele Gusmeroli, Massimiliano Russo, 'Italian Thin Capitlization Rules, Tax Treaties and EC Law: Much Ado About Something' (2004) 32 Intertax, Issue 10, pp. 493–519

Lingguang Bao, 'China: The Characteristics and Trend of the New Tax System Reform' (2004) 32 Intertax, Issue 10, pp. 519–523

Margaret Kent, Robert Feinschreiber, 'DISC’s Related Foreign Export Corporations at Centre Stage' (2004) 32 Intertax, Issue 10, pp. 523–529

Adam Craig, Anno Rainer, Jan Roels, Otmar Thömmes, Eric Tomsett, Han van den Hurk, 'EC Tax Scene: Challenge to UK CFC Legislation Referred to ECJ' (2004) 32 Intertax, Issue 10, pp. 530–532

Katja Nakhai, Otmar Thömmes, 'EC Tax Scene: Implementation of EC Interest and Royalties Directive in Germany' (2004) 32 Intertax, Issue 10, pp. 532–533

Thomas Fuller, Mindy Herzfeld, 'US Tax Scene: US IRS Issues Proposed Regulations on ECI Treatment of Stock Held by Foreign Insurance Companies' (2004) 32 Intertax, Issue 10, pp. 533–533

Daniel Chan, 'China Tax Scene: Exemption from withholding tax on cross-border swap payments in respect of certain hedged transactions' (2004) 32 Intertax, Issue 10, pp. 534–534

Otmar Thoemmes, 'A Europe à deux vitesses for Enterprise Taxation?' (2004) 32 Intertax, Issue 11, pp. 536–537

Mats Tjernberg, 'Taxation Problems of Cross-border Leasing' (2004) 32 Intertax, Issue 11, pp. 538–543

Svetozara Petkova, 'Treaty Shopping ? The Perspective of National Regulators' (2004) 32 Intertax, Issue 11, pp. 543–550

Ulrich Ränsch, Alexandra John, 'German Thin Capitalisation Rules: Unofficial Translation of the Federal Ministry of Finance Letter dated July 15, 2004' (2004) 32 Intertax, Issue 11, pp. 550–563

Francesco Nobili, Marco Abramo Lanza, 'Synthesis of Italian Tax Reform' (2004) 32 Intertax, Issue 11, pp. 564–567

Saskia Rienks, 'An EU View on the New Protocol to the Tax Treaty between the US and the Netherlands' (2004) 32 Intertax, Issue 11, pp. 567–577

Otmar Thoemmes, Stefan Mueller, 'EC Tax Scene: Shareholder Relief for Investments in Foreign Corporations to Be Extended' (2004) 32 Intertax, Issue 11, pp. 578–579

Phil Morrison, Harrison Cohen, Chad Munz, 'US Tax Scene: New Protocol to US-Barbados Treaty Signed' (2004) 32 Intertax, Issue 11, pp. 579–581

Daniel Chan, 'China Tax Scene: Beware of Using Up the Foreign Exchange Debt Quota From Borrowing Foreign Loans with a Term of More Than One Year' (2004) 32 Intertax, Issue 11, pp. 582–582

Manfred J. Klein, 'Taxation of Trust Funds in Germany' (2004) 32 Intertax, Issue 12, pp. 584–586

Roger M. Cadosch, 'Switzerland: Taxation of Employment Income - Compliance of Swiss Tax Law with the EC-Swiss Sectoral Agreement on Free Movement of Persons' (2004) 32 Intertax, Issue 12, pp. 586–606

Paolo Gariboldi, Mario Starita, 'Participation Exemption in the Italian Tax Reform' (2004) 32 Intertax, Issue 12, pp. 607–613

Har Govind, 'Notable Fiscal and Tax Developments in India through the Finance (No. 2) Act 2004' (2004) 32 Intertax, Issue 12, pp. 614–628

Otmar Thoemmes, 'EC Tax Scene: ECJ Rules on Imputation Tax Credits in EU Member States' (2004) 32 Intertax, Issue 12, pp. 629–630

Diane Renfroe, Mindy Herzfeld, 'US Tax Scene: Proposed Regulations Issued on Treatment of Stapled Foreign Corporations' (2004) 32 Intertax, Issue 12, pp. 630–631

Daniel Chan, 'China Tax Scene: PRC Tax Update' (2004) 32 Intertax, Issue 12, pp. 632–634