ISSUE 1
'News and Trends', Issue 1, pp. 1–1
'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 2–6
'EC: Council Directive Concerning Mutual Assistance by the Competent Authorities of the Member States in the Field of Direct Taxation', Issue 1, pp. 7–13
'Model Computation of Tax Burden of a German Subsidiary or Branch', Albert J. Radler, Issue 1, pp. 14–18
'The Effects of the 1977 German Corporation Tax Reform on the Sale of Shares Between Domestic and Foreign Taxpayers', Issue 1, pp. 19–30
'Spain: License Agreements with Spanish Companies', Issue 1, pp. 31–34
'US: Distributions from US Partnership Taxed as Corporation to German Residents', Issue 1, pp. 35–36
'EC: Problems Posed by Excise Harmonization', Issue 1, pp. 37–37
'EC: Income Tax and National Insurance Liability', Issue 1, pp. 38–38
'EC: Family Policy', Issue 1, pp. 39–40

ISSUE 2
'News and Trends', Issue 2, pp. 41–41
'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 42–44
'EC: Seventh VAT Directive - Special Taxation Scheme Proposed for Used Goods and Works of Art', Issue 2, pp. 45–45
'EC: Eighth VAT Directive – Common Refund Arrangements Proposed', Issue 2, pp. 46–46
'EC: Proposal for an Eighth Council Directive on the Harmonization of the Laws of the Member States Relating to Turnover Taxes', Issue 2, pp. 47–58
'Germany: Taxation of Intercompany Licensing', Thilo von Bodzsngen, Issue 2, pp. 59–69
'UK: The Taxation of Oil Profits from the UIC Sector of the North Sea', Lindsay Duncan, Issue 2, pp. 70–78
'EC: VAT Rates in Member States', Issue 2, pp. 79–79

ISSUE 3
'News and Trends', Issue 3, pp. 81–81
'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 82–85
'EC: Proposal for a Seventh Council Directive on the Harmonization of the Laws of the Member States Relating to Turnover Taxes', Issue 3, pp. 86–99
'Stock Relief in the UK', Robert Berg, Issue 3, pp. 100–106
'US: The Impact of the California Unitary Business Concept on the Taxation of Multinational Corporations', Issue 3, pp. 107–117
'US: Work Space Provided by Client is Not a Permanent Establishment', Issue 3, pp. 118–119
'EC: Mutual Assistance Between the Revenue Departments of the Member States', Issue 3, pp. 120–120

ISSUE 4
'News and Trends', Issue 4, pp. 121–121
'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 122–125
'Belgium: Tax Incentives to Overcome the Economic Crisis - Part Two', Werner Vanderhaeghe, Issue 4, pp. 126–131
'Germany: Activities of the Bundesamt für Finanzen in 1977', Issue 4, pp. 132–133
'United Kingdom Indexation of Personal Income Tax Allowances', P. J . Cropper, Issue 4, pp. 134–138
'United Kingdom Capital Gains Tax: Indexation versus Tapering Relief', Barry Bracewell-Milnes, Issue 4, pp. 139–145
'Guidelines for Licensing in Turkey', Issue 4, pp. 146–146
'US: Terminating Tax Deferral on Foreign Subsidiaries', Issue 4, pp. 147–160

ISSUE 5
'News and Trends', Issue 5, pp. 161–161
'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 162–164
'US: Allocation of Deductions to Income from International Operations I', Ralph A. Wehrenberg, Frank J . Walsh, Issue 5, pp. 165–175
'US: A Proposal for Partial Corporate Integration Relief from Double Taxation of Dividends', A. Ullman, Issue 5, pp. 176–183
'Die Grundzüge des Sowjetischen Steuersystems', Issue 5, pp. 184–194
'EC: Tax Activities of the European Communities in 1977', Issue 5, pp. 195–199

ISSUE 6/7
'News and Trends', Issue 6/7, pp. 201–201
'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 202–209
'EC: Proposal Concerning Mutual Assistance by the Competent Authorities of the Member States in the Field of VAT', Issue 6/7, pp. 210–210
'Tax Haven Companies and Dutch Tax Law', M . A. Wisselink, Issue 6/7, pp. 211–224
'Belgium: Depreciation 'Ad Libitum' of New and Additional Investments', Werner Vanderheghe, Issue 6/7, pp. 225–229
'Germany: Hidden Distributions of Profits (Constructive Dividends) and Non-Deductible Expenses under the New Corporation Tax Law', Issue 6/7, pp. 230–237
'Credit versus Depreciation: The Dutch Investeringsrekening', Barry Bracewell-Milnes, Issue 6/7, pp. 238–246
'UK: 1978 VAT Changes', Issue 6/7, pp. 247–250
'Council of Europe: Cooperation between Member States against International Tax Avoidance and Evasion I', Issue 6/7, pp. 251–260
'US: Allocation of Deductions to Income from International Operations II', Issue 6/7, pp. 261–271
'US: Foreign Mineral Resources Taxes Qualifying for Foreign Tax Credit', Issue 6/7, pp. 272–274
'EC: Misuse of 'Tax Havens'', Issue 6/7, pp. 275–276
'EC: Income Tax Paid by Dutch Nationals Working in the Federal Republic of Germany', Issue 6/7, pp. 277–278
'EC: Tax Avoidance by Companies', Issue 6/7, pp. 279–280

ISSUE 8
'News and Trends', Issue 8, pp. 281–282
'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 283–285
'EC: Mutual Assistance in the Field of VAT', Issue 8, pp. 286–288
'EC: Postponement of Entry into Force of Sixth VAT-Directive', Issue 8, pp. 289–290
'Tax Aspects of Labor and Personal Services Performed Across International Borders', Issue 8, pp. 291–297
'Council of Europe: Cooperation between Member States against International Tax Avoidance and Evasion II', Issue 8, pp. 298–311
'Netherlands: Outline of Investment Account Bill- Wet Investeringsrekening (WIR)', Issue 8, pp. 312–317
'EC: Distortion of Competition through Recent Fiscal Measures in Belgium', Issue 8, pp. 318–318
'EC: European Tax Consultants on Tax Harmonization', Issue 8, pp. 319–319

ISSUE 9
'News and Trends', Issue 9, pp. 321–321
'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 322–324
'Belgium: Survey of Tax Incentives', Werner Vanderkaeghe, Issue 9, pp. 325–333
'Sweden: Value-Added Tax and Foreign Entrepreneurs', Issue 9, pp. 334–337
'Taxation Planning for Middle East Operations', Issue 9, pp. 338–341
'EC Taxation of Investment Funds', Issue 9, pp. 342–356
'EC: Sixth VAT Directive of 17 May 1977', Issue 9, pp. 357–357
'EC: Exchange Controls on Capital Movements within the Community', Issue 9, pp. 358–360

ISSUE 10
'News and Trends', Issue 10, pp. 361–361
'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 362–365
'Spain: Recent Tax Developments', Issue 10, pp. 366–376
'Grèce: Apercu du système de l'impôt sur le chiffre d'affaires', Issue 10, pp. 377–383
'EC: Tax Harmonization in the Community I', Issue 10, pp. 384–392
'EC: Harmonization of Company Law', Issue 10, pp. 393–394
'EC: Tax Statistics 1970-1976', Issue 10, pp. 395–400

ISSUE 11/12
'News and Trends', Issue 11/12, pp. 401–402
'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 402–409
'Tax Aspects of German Direct Investment in the USA I', John T. Rudden, Issue 11/12, pp. 410–426
'Taxation of the International Flow of Interest – A German View', Issue 11/12, pp. 427–434
'Progressive Expenditure Tax - an Alternative? A Summary of a Swedish Study I', Sven-Olof Lodin, Issue 11/12, pp. 435–439
'Brésil: Régime fiscal des emprunts concédés par des banques étrangères', Alberto Xavier, Issue 11/12, pp. 440–442
'Latin America: Source versus Residence Principle', Issue 11/12, pp. 443–444
'EC: Tax Harmonization in the Community II', Issue 11/12, pp. 445–466
'EC: Double Taxation of Consumer Products', Issue 11/12, pp. 467–468
'EC: Income Tax I', Issue 11/12, pp. 469–469
'EC: Income Tax II', Issue 11/12, pp. 470–470
'EC: Income Tax III', Issue 11/12, pp. 471–471
'EC: Tax on the Private Sale of used Motor Vehicles in Belgium', Issue 11/12, pp. 472–472
'EC: Relationship between Community and National Law', Issue 11/12, pp. 473–473
'EC: Right of Competition - Application of Regulation 17/62', Issue 11/12, pp. 474–474
'EC: Prohibition of Aids Distorting Competition Pursuant to Article 92 of the EEC Treaty', Issue 11/12, pp. 475–476
'EC: Improper Use of Holding Companies', Issue 11/12, pp. 477–478
'CFE: First European Tax Consultants' Congress', Issue 11/12, pp. 479–480

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