ISSUE 1
'Formulary Apportionment for Europe: An Analysis and A Proposal', Antonio Russo, Issue 1, pp. 1–31
'New Dutch Regulations for Written-Down Claims', Arco C.P. Bobeldijk, Issue 1, pp. 31–35
'Germany: Recent Developments Affecting the Structuring of Private Equity and Venture Capital Funds', Martin Bünning, Astrid Pönicke, Issue 1, pp. 35–43
'EC Tax Scene: Most favoured nation treatment under EC law?', Otmar Thömmes, Issue 1, pp. 44–44
'EC Tax Scene: ECJ Rules SICAVs to Be Taxable Persons Eligible for Zero VAT in Luxembourg', Andrew Burns, Pauline Hawkes, Issue 1, pp. 44–45
'US Tax Scene: European Public Limited Company (SE) Added to Per Se Corporation List', Thomas Fuller, Raymond Lincourt, Issue 1, pp. 45–46
'China Tax Scene: The Implementation Rules of the SAT on Advanced Pricing Arrangements (`APAs’) for Related-Party Transactions (Guo Shui Fa [2004] No. 118) (`APA Rules’)', Daniel Chan, Issue 1, pp. 46–48

ISSUE 2
'Tax Revenue Trends and Prospects', Barry Bracewell-Milnes, Issue 2, pp. 50–50
'The Attribution of Profits to a Permanent Establishment: Issues and Recommendations', Mary C. Bennett, Carol A. Dunahoo, Issue 2, pp. 51–67
'The Resolution of Transfer Pricing Disputes through Arbitration', Michelle Markham, Issue 2, pp. 68–74
'New Case Law on Anti-Abuse Provisions in Germany', Otmar Thoemmes, Katja Nakhai, Issue 2, pp. 74–79
'The `Right to a Fair Trial’: the French Civil Supreme Court Reduces Its Scope of Application to Tax Matters', Laurent Partouche, Issue 2, pp. 80–85
'The Taxation of Shipping Income in Singapore', Tan How Teck, Issue 2, pp. 85–96
'EC Tax Scene: German Federal Tax Court submits case regarding deductibility of group financing costs to ECJ', Otmar Thoemmes, Issue 2, pp. 97–98
'US Tax Scene: Congress Introduces Retroactive Technical Corrections to AJCA', Timothy Tuerff, Philip Morrison, Harrison Cohen, Issue 2, pp. 98–99
'China Tax Scene: Notice of SAT Concerning The Amendment of The `Rules for Administration of Taxation of Business Transactions Between Affiliated Enterprises’ (Guo Shui Fa [2004] No. 143)', Daniel Chan, Jinghua Liu, Issue 2, pp. 100–100

ISSUE 3
'Time for Arbitration in International Taxation', Pasquale Pistone, Issue 3, pp. 102–102
'European Transfer Pricing Trends at the Crossroads: Caught between Globalization, Tax Competition, and EC Law', José M. Calderón, Issue 3, pp. 103–116
'Is There a Future for CFC-Regimes in the EU?', Marjaana Helminen, Issue 3, pp. 117–123
'`Employer’ Issues in Article 15(2) of the OECD Model Convention- Proposals to Amend the OECD Commentary', Eva Burgstaller, Issue 3, pp. 123–133
'Important Developments in Indirect Taxes through the Finance (No. 2) Act 2004', Har Govind, Issue 3, pp. 133–142
'China: How Should Tax Policies Regulate Personal Income Distribution?', Lingguang Bao, Issue 3, pp. 143–154
'Book Review on P.A.A. Vanhaute, Belgium in International Tax Planning (Amsterdam, IBFD, 2004) 529 pp.', Dirk Deschrijver, Issue 3, pp. 155–156
'EC Tax Scene: Developments relating to the EC Arbitration Convention', Otmar Thömmes, Katja Nakhai, Issue 3, pp. 157–157
'EC Tax Scene: EC Savings Tax Directive Likely to be Applied as from 1 July 2005', Anno Rainer, Issue 3, pp. 157–158
'US Tax Scene: New Protocol Signed with France', Thomas Fuller, Chad Munz, Issue 3, pp. 159–159
'China Tax Scene: Asean and China to Form the World’s Largest Free Trade Area', Daniel Chan, Eugene Lim, Issue 3, pp. 160–161

ISSUE 4
'Cross-Border Merger and the Societas Europaea: Light at the End of the Tunnel?', Howard Liebman, Olivier Rousselle, Issue 4, pp. 164–165
'Should Tax Treaties Play a Role for Consumption Taxes?', Nils Eriksen, Issue 4, pp. 166–169
'Final Amendments to the Merger Directive: Avoidance of Economic Double Taxation and Application to Hybrid Entities, Two Conflicting Goals', Andreas Benecke, Arne Schnitger, Issue 4, pp. 170–178
'Third Party Comparison in New German Thin Capitalization Law is a `Fourth Party Comparison’ Required?', Otto-Ferdinand Graf Kerssenbrock, Udo Kiel, Issue 4, pp. 179–188
'The Relationship between Article 5, Paragraphs 1 and 3 of the OECD Model Convention', Hans Pijl, Issue 4, pp. 189–193
'EC Tax Scene: Can subject-to-tax provisions withstand discrimination scrutiny?', Anno Rainer, Issue 4, pp. 194–194
'EC Tax Scene: UK Court of Appeal Restricts Time Limits for EC Law Claims', Eric Tomsett, Issue 4, pp. 195–195
'US Tax Scene: International Tax Provisions in President’s Fiscal 2006 Budget', Harrison Cohen, Connie Angle, Issue 4, pp. 196–196
'China Tax Scene: VAT Training Period', Stephen Nelson, Jinghua Liu, Issue 4, pp. 197–198

ISSUE 5
'Shareholder Relief and EC Treaty Law - Supranational ’Aims and Effects’?', Joachim Englisch, Issue 5, pp. 200–214
'The Advantages and Disadvantages of Using an Advance Pricing Agreement: Lessons for the UK from the US and Australian Experience', Michelle Markham, Issue 5, pp. 214–229
'EC Guidelines on State Aid to Maritime Transport and Belgian Maritime Tax Measures', Brent Springael, Issue 5, pp. 229–239
'Classification of Foreign Entities and Classification Conflicts: Netherlands’ Developments', Auke W.G. Lamers, Ton J.A. Stevens, Issue 5, pp. 240–248
'An Update on the South African Tax Reform Process', Willem Cronje, Issue 5, pp. 249–251
'EC Tax Scene: Are foreign losses deductible? Can EC law be relied upon indirectly?', Anno Rainer, Issue 5, pp. 252–253
'EC Tax Scene: Challenge to UK Thin Capitalisation Rules Referred to ECJ', Eric Tomsett, Issue 5, pp. 253–253
'US Tax Scene: IRS Issues Advice on Treaty Benefits for Dual-Incorporated Company', Phil Morrison, Jeff O’Donnell, Randy Wilson, James Hardin, Issue 5, pp. 254–255
'China Tax Scene: Notice of the State Administration of Taxation (’SAT’) Concerning the Calculation of the Individual Income Tax (’IIT’) Liability of Year-End Bonuses. (Guo Shui Fa [2005] No. 9) (’Notice 9’)', Jon Eichelberg, John Gu, Issue 5, pp. 256–256

ISSUE 6/7
'A Breakthrough for Cross-Border Mergers in Europe?', Otmar Thömmes, Issue 6/7, pp. 258–259
'Transfer Pricing and Distribution Arrangements: From Arm’s Length to Formulary Apportionments of Income', Roberto Franzé, Issue 6/7, pp. 260–265
'Avoidance of Double Non-Taxation under the OECD Model Tax Convention', Anna Scapa, Lars A. Henie, Issue 6/7, pp. 266–285
'Agency Permanent Establishments in Securitization Transactions', Christiana HJI Panayi, Issue 6/7, pp. 286–296
'Europe Debates Real Estate Investment Trusts', Christina Arumi, Jonathan Ivinson, Issue 6/7, pp. 297–300
'Singapore’s 2005 Budget: Tax Implications for Multi-National Companies', Edmund Leow, Issue 6/7, pp. 301–302
'EC Tax Scene: Advocate General Gives Qualified Support for Cross-Border Loss Relief Claims in Marks and Spencer Case', Eric Tomsett, Issue 6/7, pp. 303–304
'EC Tax Scene: German Tax Court Refers Third Country Thin Cap Case to ECJ', Katja Nakhai, Issue 6/7, pp. 304–305
'US Tax Scene: Court Allows Direct Foreign Tax Credit for Taxes Paid by Foreign Disregarded Entity', Susan Lyons, Connie Angle, Issue 6/7, pp. 305–305
'China Tax Scene: New Development in Business Tax Exemption on Technology Transfer', Jon Eichelberger, John Gu, Issue 6/7, pp. 306–306

ISSUE 8/9
'Single Market, Single Price, Many Data Bases', Fred C. de Hosson, Issue 8/9, pp. 308–309
'The European Treaties’ Implications for Direct Taxes', Joachim Englisch, Issue 8/9, pp. 310–335
'Interpretation of Tax Treaties and Domestic General Anti-Avoidance Rules - A Sceptical Look at the 2003 Update to the OECD Commentary', René Matteotti, Issue 8/9, pp. 336–350
'New Belgian Tax Legislation on Securities Lending and Collateral Transactions', Henk Vanhulle, Wim Eynatten, Issue 8/9, pp. 351–357
'Notable Developments in Indirect Taxes through the Finance Act 2005', Har Govind, Issue 8/9, pp. 358–367
'Document: German Administration Principles for Transfer Pricing and Documentation: Unofficial Translation of the Federal Ministry of Finance Letter Dated April 12, 2005', Ulrich Ränsch, Alexandra John, Issue 8/9, pp. 368–401
'Documents: Explanatory Notes', Ulrich Ränsch, Alexandra John, Issue 8/9, pp. 402–404
'EC Tax Scene: ECJ Hears Case on Cross-Border Mergers', Anno Rainer, Issue 8/9, pp. 405–407
'EC Tax Scene: German Tax Court Finds Implementation Law for Merger Directive Incompatible with Directive', Otmar Thömmes, Issue 8/9, pp. 407–407
'US Tax Scene: Canadian, US Competent Authorities Sign MOU on Mutual Agreement Procedure', Susan Lyons, Connie Angle, Issue 8/9, pp. 408–408
'China Tax Scene: Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Individual income Tax Treatment of Stock Option Gains (Cai Shui [2005] No. 35) (’Notice 35’)', John Gu, Doris Ho, Jinghua Liu, Issue 8/9, pp. 408–410

ISSUE 10
'National Treatment for All Non-resident EU Nationals: Looking Beyond the D Decision', Pasquale Pistone, Issue 10, pp. 412–413
'EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyser', Otto H. Jacobs, Christoph Spengel, Thorsten Stetter, Carsten Wendt, Issue 10, pp. 414–428
'Most-Favoured-Nation Treatment under Tax Treaties Rejected in the European Community: Background and Analysis of the D Case', Dennis Weber, Issue 10, pp. 429–444
'Most-Favoured-Nation Clauses in Double Taxation Conventions - A Worldwide Overview', Ines Hofbauer, Issue 10, pp. 445–453
'A Slip of the European Court in the D Case (C-376/03): Denial of the Most-Favoured-Nation Treatment because of Absence of Similarity?', Servaas van Thiel, Issue 10, pp. 454–457
'Belgium Stimulates Equity Financing', Werner Heyvaert, Dirk Deschrijver, Issue 10, pp. 458–465
'Treaty Shopping and Domestic GAARs in the Light of a Recent Austrian Decision on Irish IFS Companies', Christine Obermair, Patrick J. Weninger, Issue 10, pp. 466–478
'Spotlight on Uncertain Tax Positions: The Trend of Increased Attention on Disclosure of Exposures', Maarten L.B. van der Lande, Katri Aarnio, Issue 10, pp. 474–478
'EC Tax Scene: ECJ rejects most-favoured nation argument in D Case', Otmar Thömmes, Katja Nakhai, Issue 10, pp. 479–480
'EC Tax Scene: AG Opinion on implications of free movement of capital in inheritance tax case', Otmar Thömmes, Stefan Müller, Issue 10, pp. 480–481
'US Tax Scene: Technical Corrections Act Introduced', Susan Lyons, Connie Angle, Issue 10, pp. 481–482
'US Tax Scene: Stapled Stock Regulations Finalized as Proposed', Diana Renfroe, Mindy Herzfeld, Issue 10, pp. 482–482

ISSUE 11
'The Relevance of Tax Treaty History', J. David B. Oliver, Issue 11, pp. 484–484
'The Impact of the Marks & Spencer Case on US-European Planning', Malcolm Gammie, Issue 11, pp. 485–489
'The Tax Burden on International Assignments', Dieter Endres, Christoph Spengel, Christina Eischner, Oliver Schmidt, Issue 11, pp. 490–502
'Cross-border Dividends from the Perspective of Switzerland as the Source State - Selected Issues under Article 15 of the Swiss-EU Savings Agreements', Robert Danon, Pierre-Marie Glauser, Issue 11, pp. 503–519
'Retroactivity in German Business Law: Distortions between Corporate Law, Statutory Accounting and Tax Law in Multi-Stage Reorganizations', Otto-Ferdinand Graf Kerssenbrock, Issue 11, pp. 520–526
'Systems to Prevent Accumulation of Taxation in Parent-Subsidiary Relationships', Freek P.J. Snel, Issue 11, pp. 527–536
'Important Fiscal Changes and Tax Development in India through the Finance Act 2005', Har Govind, Issue 11, pp. 537–552
'EC Tax Scene: ECJ hears case on cross-border tax credits', Anno Rainer, Issue 11, pp. 553–554
'EC Tax Scene: Are German CFC rules compatible with EU freedoms?', Anno Rainer, Otmar Thömmes, Issue 11, pp. 554–555
'US Tax Scene: Developments in Cost Sharing Arrangements', Alan Shapiro, Jacqueline Doonan, Keith Reams, Issue 11, pp. 555–556
'China Tax Scene: Provisional Administrative Measures of Tax Reductions and Exemptions', Jon Eichelberger, Issue 11, pp. 557–557

ISSUE 12
'Effect of ECJ Decisions on Budgets of EU Member States: EC Law Without Mercy?', Otmar Thömmes, Issue 12, pp. 560–561
'Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?', Violeta Ruiz Almendral, Issue 12, pp. 562–583
'The Meaning of Notification Clauses in Tax Treaties', Arnaud Booij, Issue 12, pp. 584–594
'The Esab Case (C-231/05) and the Future of Group Taxation Regimes in EU', Marjaana Helminen, Issue 12, pp. 595–602
'Input Tax Refund for UMTS Frequencies under European Law', Friedrich Fraberger, Imke Gerdes, Issue 12, pp. 603–613
'Cross-Border Tax Issues of Collective Investment Institutions and the Italian Approach', Giuseppe Andrea Giannantonio, Issue 12, pp. 614–617
'Taxation Matters of Small and Medium-Sized Enterprises in Greece in View of Community Developments', Evagelia Papadimitriou, Issue 12, pp. 618–623
'Canada’s 2005 Federal Budget: Moderate Tax Relief Delivered Under Maximum Pressure', Christopher Wright, Issue 12, pp. 624–627
'EC Tax Scene: EC Adopts Corporate Merger Directive', Johan van der Paal, Issue 12, pp. 628–629
'US Tax Scene: Protocol to Sweden-US Treaty Signed', Thomas Fuller, Connie Angle, Issue 12, pp. 629–630

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