ISSUE 1
'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 1–4
'CFE: Allocution du Saint Père aux Conseils Fiscaux Europeens', Issue 1, pp. 5–6
'EC: Tax Harmonization h the European Community', Issue 1, pp. 7–21
'L'imposition, des plus-values réalisées sur des biens du patriminie privé dans le Grand-Duché de Luxemburg', Joseph Kauffman, Issue 1, pp. 22–31
'United Kingdom: Tax Consequences of the Abolition of Exchange Controls', Michael E. Maskall, Issue 1, pp. 32–38
'EC: Excise Duties and Wine Prices', Issue 1, pp. 39–40

ISSUE 2
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 41–46
'The 'Van Bijsterveld' Study: a Dutch Tax Fraud Report', M . A. Wisselink, Issue 2, pp. 47–53
'New Developments in German fax Shelters- A Brief Summary', Reinhard Polluth, Issue 2, pp. 54–57
'Germany: Tax Problems of Debt Financing of German Companies', Albert J. Raler, Issue 2, pp. 58–61
'EC : Community Introduced New Customs Valuation Rules', Issue 2, pp. 62–65
'The Concept of International Double Taxation', J. Renes Tilburg, Issue 2, pp. 66–69
'CFE: La Pratique de la Fiscalité en Europe', Issue 2, pp. 70–71
'EC : Community Own Resources', Issue 2, pp. 72–73
'EC: Shipping Sailing under Flags of Convenience', Issue 2, pp. 74–75
'EC: Levy on Margarine', Issue 2, pp. 75–76
'EC: Taxes in the Agricultural Sector', Issue 2, pp. 77–77
'EC: Butter Ships', Issue 2, pp. 78–79
'EC: Dlscrimination between Men and Women in National Income Tax Rules Applicable to Households', Issue 2, pp. 79–80

ISSUE 3
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 81–86
'UK: Further Proposals to Increase the Taxation on North Sea Oil', Issue 3, pp. 87–87
'US: Taxation of Sales of Foreign-Owned Real Estate', Philip T. Kapian, Issue 3, pp. 88–95
'Tax Provisions to Boost Capital Formation Vary Widely in Industrial Nations', George F. Kopits, Issue 3, pp. 96–101
'Taxation of Business Profits of Companies in Portugal I', Manuel Pires, Issue 3, pp. 102–108
'UK: The Institute of Taxation - A History', Issue 3, pp. 109–111
'OECD: Tax and Social Benefit Payments and the Disposable Income of Households', Issue 3, pp. 112–119
'EC: VAT System for Ships Intended for Scrap', Issue 3, pp. 120–120

ISSUE 4
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 121–125
'The Valuation of Goods for Customs Purposes', R. van Raan, Issue 4, pp. 126–133
'Tax Planning for German Real Estate Investment in the United Sates', John T. Rudden, Issue 4, pp. 134–144
'Taxation of Business Profits of Companies in Portugal (11)', Manuri Pires, Issue 4, pp. 145–148
'German Proposed Legislation Restricting Debt Financing of Companies by Shareholders not Entitled to the Imputation Credit', H.c. Klaus Kuhn, Issue 4, pp. 149–152
'EC: Tax Activities of the European Communities in 1980', Issue 4, pp. 153–156
'United Kingdom : lnland Revenue Proposals on Company Residence and Tax Havens and the Corporate Sector', David R. Davles, Issue 4, pp. 157–160

ISSUE 5
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 161–166
'OECD: Tax Inspectors Consult on Avoidance and Evasion', Issue 5, pp. 167–167
'Italy: New Developments in International Taxation', Issue 5, pp. 168–170
'Industrial Countries increase their Use of Tax Incentives to Stimulate Investment', George F. Kopits, Issue 5, pp. 171–173
'Europäische Mehrwertsteuersysteme (Stand 1. Januar 1981)', Issue 5, pp. 174–185
'EC: Tax Provisions of the Council Decision on the Association of the Overseas Countries and Territories', Issue 5, pp. 186–188
'US : Disclosure Requirements under the 'Foreign Investment and Real Property Tax Act of 1980'', Lawrence A. Freeman, Ellen Beth Beilet, Issue 5, pp. 189–192
'US: Tax Classification of Dutch Limited Partnership', Issue 5, pp. 193–194
'US: Characterization, of Distributions by a German GmbH Co. KG', Issue 5, pp. 195–197
'US: Withholding Tax Requirement of Dutch Patent Company', Issue 5, pp. 198–199
'EC: VAT Rates on Repair and Maintenance of Old and Historic Buildings', Issue 5, pp. 199–200

ISSUE 6/7
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 201–207
'Dänemark: Steuerliche Abschreilbungsvorshriften und Subsidiaries of Foreign Companies', Issue 6/7, pp. 208–213
'US : The New Debt-Equity Rules as they apply to US Subsidiaries of Foreign Companies', John T. Rudden, Issue 6/7, pp. 214–217
'EC : Programme for the Simplification of Value Added Tax Procedures and Formalities in Intra-Community Trade', Issue 6/7, pp. 218–230
'Tax Havens and Their Use by United States Taxpayers - An Overview', Ricizard A . Gordon, Issue 6/7, pp. 231–239
'US: Pointers to International Tax Avoidance', Issue 6/7, pp. 240–244
'EC: Unfair Competition from Spain', Issue 6/7, pp. 245–245
'EC : Abolition of Tax Havens', Issue 6/7, pp. 246–246
'EC: Combating Tax Evasion', Issue 6/7, pp. 247–248
'EC: Setback to Community Tax Harmonization', Issue 6/7, pp. 249–249
'EC : Skate of Harmonisation of Fiscal Legislations I', Issue 6/7, pp. 250–268

ISSUE 8
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 269–275
'Tax Incentives for Investment in Berlin', Gerhard Richter, Issue 8, pp. 276–279
'Germany: Taxes on Constructive Dividends to Foreign Shareholders', Issue 8, pp. 280–288
'Germany : Tax Clauses in GmbH Bylaws', Manuel R. Theisen, Issue 8, pp. 289–295
'Italy: New Provisions on Foreign Tax Credit', Gian Carlo, Issue 8, pp. 296–300
'UK: The Transfer Pricing of Multinational Enterprises', Issue 8, pp. 301–306
'CFE : Problems Araised by the Harmonization of Member States 'Tax Rules on Depreciation', Issue 8, pp. 307–314
'US : Treasury Releases New ‘Model’ Income Tax Treaty', Issue 8, pp. 315–316
'EC: State of Harmonisation of Fiscal Legislations II', Issue 8, pp. 317–321
'EC: Taxation Regime in Andorra after Spain's Accession to the European Community', Issue 8, pp. 322–322
'EC: Methods of Determining Own Resources from VAT', Issue 8, pp. 323–323
'EC : Arbitration Procedure to Abolish Double Charges Arising from Transfer Price Corrections', Issue 8, pp. 324–324

ISSUE 9
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 325–329
'Dutch Taxation of Dutch Investments in US Real Estate', J . Buit, Issue 9, pp. 330–337
'US: Taxation of Americans Working Abroad', Issue 9, pp. 338–342
'EC: State of Harmonisation of Fiscal Legislations III', Issue 9, pp. 343–349
'US : Economic Principles Involved in IRC 482 Cases', Issue 9, pp. 350–359
'EC: Differing Taxation Systems within a Member state', Issue 9, pp. 360–360

ISSUE 10
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 361–365
'Tax Incentives for Investment in Berlin II', Gerhard Richter, Issue 10, pp. 366–374
'Simplification of VAT Procedures in Intra-Community Trade', A. L. C. Simons, Issue 10, pp. 375–382
'EC: Economic and Social Committee Members of the Section for Economic and Financial Questions', Issue 10, pp. 383–387
'CE: Arrêts de la Cour de Justice des Communautés Européennes dans le Domaine Fiscal', Issue 10, pp. 388–394
'CFE : Opinion on Proposed Parent/Subsidiary Directive', Issue 10, pp. 395–400

ISSUE 11/12
'News and Trends – Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 401–409
'Comparison of US and German Intercompany Pricing Regulations', David Berberian, Thomas Menck, Issue 11/12, pp. 410–420
'Ireland: Brief on the New Service Industries Programme', Issue 11/12, pp. 421–423
'Spain : Recent Tax Developments', Bernardo M . Cremades, Issue 11/12, pp. 424–429
'US: New Rules on Taxation of Investments', Cordon D. Henderson, Issue 11/12, pp. 430–439
'Greece : Tax System and Fiscal and Other Incentives', George Stuthopoulos, Issue 11/12, pp. 440–455
'EC: Heavy Fuel Oil Prices and Taxes in the Community, USA and Japan', Issue 11/12, pp. 456–457
'EC : Harmonization of Retirement Provisions throughout the Community', Issue 11/12, pp. 458–458
'EC: Tax Cases Before the Court of Justice', Issue 11/12, pp. 459–459
'EC : Tax-Free Shops', Issue 11/12, pp. 460–460
'EC: Tax Evasion through Tax Havens', Issue 11/12, pp. 461–461
'EC: Charging of certain Social Costs to Tax', Issue 11/12, pp. 462–463
'EC : Financial Autonomy of the Communities vis-à-vis the Member States', Issue 11/12, pp. 464–465
'EC : Auditor's Qualifications', Issue 11/12, pp. 467–468
'EC : Indirect Taxes — Value-Added Tax', Issue 11/12, pp. 468–468
'US : Internal Revenue Service Report', Issue 11/12, pp. 469–470
'Charts Demonstrating Analysis Techniques', Issue 11/12, pp. 471–472

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »