'Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 1, pp. 1–4

'CFE: Allocution du Saint Père aux Conseils Fiscaux Europeens' (1981) 9 Intertax, Issue 1, pp. 5–6

'EC: Tax Harmonization h the European Community' (1981) 9 Intertax, Issue 1, pp. 7–21

Joseph Kauffman, 'L'imposition, des plus-values réalisées sur des biens du patriminie privé dans le Grand-Duché de Luxemburg' (1981) 9 Intertax, Issue 1, pp. 22–31

Michael E. Maskall, 'United Kingdom: Tax Consequences of the Abolition of Exchange Controls' (1981) 9 Intertax, Issue 1, pp. 32–38

'EC: Excise Duties and Wine Prices' (1981) 9 Intertax, Issue 1, pp. 39–40

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 2, pp. 41–46

M . A. Wisselink, 'The 'Van Bijsterveld' Study: a Dutch Tax Fraud Report' (1981) 9 Intertax, Issue 2, pp. 47–53

Reinhard Polluth, 'New Developments in German fax Shelters- A Brief Summary' (1981) 9 Intertax, Issue 2, pp. 54–57

Albert J. Raler, 'Germany: Tax Problems of Debt Financing of German Companies' (1981) 9 Intertax, Issue 2, pp. 58–61

'EC : Community Introduced New Customs Valuation Rules' (1981) 9 Intertax, Issue 2, pp. 62–65

J. Renes Tilburg, 'The Concept of International Double Taxation' (1981) 9 Intertax, Issue 2, pp. 66–69

'CFE: La Pratique de la Fiscalité en Europe' (1981) 9 Intertax, Issue 2, pp. 70–71

'EC : Community Own Resources' (1981) 9 Intertax, Issue 2, pp. 72–73

'EC: Shipping Sailing under Flags of Convenience' (1981) 9 Intertax, Issue 2, pp. 74–75

'EC: Levy on Margarine' (1981) 9 Intertax, Issue 2, pp. 75–76

'EC: Taxes in the Agricultural Sector' (1981) 9 Intertax, Issue 2, pp. 77–77

'EC: Butter Ships' (1981) 9 Intertax, Issue 2, pp. 78–79

'EC: Dlscrimination between Men and Women in National Income Tax Rules Applicable to Households' (1981) 9 Intertax, Issue 2, pp. 79–80

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 3, pp. 81–86

'UK: Further Proposals to Increase the Taxation on North Sea Oil' (1981) 9 Intertax, Issue 3, pp. 87–87

Philip T. Kapian, 'US: Taxation of Sales of Foreign-Owned Real Estate' (1981) 9 Intertax, Issue 3, pp. 88–95

George F. Kopits, 'Tax Provisions to Boost Capital Formation Vary Widely in Industrial Nations' (1981) 9 Intertax, Issue 3, pp. 96–101

Manuel Pires, 'Taxation of Business Profits of Companies in Portugal I' (1981) 9 Intertax, Issue 3, pp. 102–108

'UK: The Institute of Taxation - A History' (1981) 9 Intertax, Issue 3, pp. 109–111

'OECD: Tax and Social Benefit Payments and the Disposable Income of Households' (1981) 9 Intertax, Issue 3, pp. 112–119

'EC: VAT System for Ships Intended for Scrap' (1981) 9 Intertax, Issue 3, pp. 120–120

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 4, pp. 121–125

R. van Raan, 'The Valuation of Goods for Customs Purposes' (1981) 9 Intertax, Issue 4, pp. 126–133

John T. Rudden, 'Tax Planning for German Real Estate Investment in the United Sates' (1981) 9 Intertax, Issue 4, pp. 134–144

Manuri Pires, 'Taxation of Business Profits of Companies in Portugal (11)' (1981) 9 Intertax, Issue 4, pp. 145–148

H.c. Klaus Kuhn, 'German Proposed Legislation Restricting Debt Financing of Companies by Shareholders not Entitled to the Imputation Credit' (1981) 9 Intertax, Issue 4, pp. 149–152

'EC: Tax Activities of the European Communities in 1980' (1981) 9 Intertax, Issue 4, pp. 153–156

David R. Davles, 'United Kingdom : lnland Revenue Proposals on Company Residence and Tax Havens and the Corporate Sector' (1981) 9 Intertax, Issue 4, pp. 157–160

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 5, pp. 161–166

'OECD: Tax Inspectors Consult on Avoidance and Evasion' (1981) 9 Intertax, Issue 5, pp. 167–167

'Italy: New Developments in International Taxation' (1981) 9 Intertax, Issue 5, pp. 168–170

George F. Kopits, 'Industrial Countries increase their Use of Tax Incentives to Stimulate Investment' (1981) 9 Intertax, Issue 5, pp. 171–173

'Europäische Mehrwertsteuersysteme (Stand 1. Januar 1981)' (1981) 9 Intertax, Issue 5, pp. 174–185

'EC: Tax Provisions of the Council Decision on the Association of the Overseas Countries and Territories' (1981) 9 Intertax, Issue 5, pp. 186–188

Lawrence A. Freeman, Ellen Beth Beilet, 'US : Disclosure Requirements under the 'Foreign Investment and Real Property Tax Act of 1980'' (1981) 9 Intertax, Issue 5, pp. 189–192

'US: Tax Classification of Dutch Limited Partnership' (1981) 9 Intertax, Issue 5, pp. 193–194

'US: Characterization, of Distributions by a German GmbH Co. KG' (1981) 9 Intertax, Issue 5, pp. 195–197

'US: Withholding Tax Requirement of Dutch Patent Company' (1981) 9 Intertax, Issue 5, pp. 198–199

'EC: VAT Rates on Repair and Maintenance of Old and Historic Buildings' (1981) 9 Intertax, Issue 5, pp. 199–200

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 6/7, pp. 201–207

'Dänemark: Steuerliche Abschreilbungsvorshriften und Subsidiaries of Foreign Companies' (1981) 9 Intertax, Issue 6/7, pp. 208–213

John T. Rudden, 'US : The New Debt-Equity Rules as they apply to US Subsidiaries of Foreign Companies' (1981) 9 Intertax, Issue 6/7, pp. 214–217

'EC : Programme for the Simplification of Value Added Tax Procedures and Formalities in Intra-Community Trade' (1981) 9 Intertax, Issue 6/7, pp. 218–230

Ricizard A . Gordon, 'Tax Havens and Their Use by United States Taxpayers - An Overview' (1981) 9 Intertax, Issue 6/7, pp. 231–239

'US: Pointers to International Tax Avoidance' (1981) 9 Intertax, Issue 6/7, pp. 240–244

'EC: Unfair Competition from Spain' (1981) 9 Intertax, Issue 6/7, pp. 245–245

'EC : Abolition of Tax Havens' (1981) 9 Intertax, Issue 6/7, pp. 246–246

'EC: Combating Tax Evasion' (1981) 9 Intertax, Issue 6/7, pp. 247–248

'EC: Setback to Community Tax Harmonization' (1981) 9 Intertax, Issue 6/7, pp. 249–249

'EC : Skate of Harmonisation of Fiscal Legislations I' (1981) 9 Intertax, Issue 6/7, pp. 250–268

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 8, pp. 269–275

Gerhard Richter, 'Tax Incentives for Investment in Berlin' (1981) 9 Intertax, Issue 8, pp. 276–279

'Germany: Taxes on Constructive Dividends to Foreign Shareholders' (1981) 9 Intertax, Issue 8, pp. 280–288

Manuel R. Theisen, 'Germany : Tax Clauses in GmbH Bylaws' (1981) 9 Intertax, Issue 8, pp. 289–295

Gian Carlo, 'Italy: New Provisions on Foreign Tax Credit' (1981) 9 Intertax, Issue 8, pp. 296–300

'UK: The Transfer Pricing of Multinational Enterprises' (1981) 9 Intertax, Issue 8, pp. 301–306

'CFE : Problems Araised by the Harmonization of Member States 'Tax Rules on Depreciation' (1981) 9 Intertax, Issue 8, pp. 307–314

'US : Treasury Releases New ‘Model’ Income Tax Treaty' (1981) 9 Intertax, Issue 8, pp. 315–316

'EC: State of Harmonisation of Fiscal Legislations II' (1981) 9 Intertax, Issue 8, pp. 317–321

'EC: Taxation Regime in Andorra after Spain's Accession to the European Community' (1981) 9 Intertax, Issue 8, pp. 322–322

'EC: Methods of Determining Own Resources from VAT' (1981) 9 Intertax, Issue 8, pp. 323–323

'EC : Arbitration Procedure to Abolish Double Charges Arising from Transfer Price Corrections' (1981) 9 Intertax, Issue 8, pp. 324–324

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 9, pp. 325–329

J . Buit, 'Dutch Taxation of Dutch Investments in US Real Estate' (1981) 9 Intertax, Issue 9, pp. 330–337

'US: Taxation of Americans Working Abroad' (1981) 9 Intertax, Issue 9, pp. 338–342

'EC: State of Harmonisation of Fiscal Legislations III' (1981) 9 Intertax, Issue 9, pp. 343–349

'US : Economic Principles Involved in IRC 482 Cases' (1981) 9 Intertax, Issue 9, pp. 350–359

'EC: Differing Taxation Systems within a Member state' (1981) 9 Intertax, Issue 9, pp. 360–360

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 10, pp. 361–365

Gerhard Richter, 'Tax Incentives for Investment in Berlin II' (1981) 9 Intertax, Issue 10, pp. 366–374

A. L. C. Simons, 'Simplification of VAT Procedures in Intra-Community Trade' (1981) 9 Intertax, Issue 10, pp. 375–382

'EC: Economic and Social Committee Members of the Section for Economic and Financial Questions' (1981) 9 Intertax, Issue 10, pp. 383–387

'CE: Arrêts de la Cour de Justice des Communautés Européennes dans le Domaine Fiscal' (1981) 9 Intertax, Issue 10, pp. 388–394

'CFE : Opinion on Proposed Parent/Subsidiary Directive' (1981) 9 Intertax, Issue 10, pp. 395–400

'News and Trends – Summaries – Zusammenfassungen – Résumés' (1981) 9 Intertax, Issue 11/12, pp. 401–409

David Berberian, Thomas Menck, 'Comparison of US and German Intercompany Pricing Regulations' (1981) 9 Intertax, Issue 11/12, pp. 410–420

'Ireland: Brief on the New Service Industries Programme' (1981) 9 Intertax, Issue 11/12, pp. 421–423

Bernardo M . Cremades, 'Spain : Recent Tax Developments' (1981) 9 Intertax, Issue 11/12, pp. 424–429

Cordon D. Henderson, 'US: New Rules on Taxation of Investments' (1981) 9 Intertax, Issue 11/12, pp. 430–439

George Stuthopoulos, 'Greece : Tax System and Fiscal and Other Incentives' (1981) 9 Intertax, Issue 11/12, pp. 440–455

'EC: Heavy Fuel Oil Prices and Taxes in the Community, USA and Japan' (1981) 9 Intertax, Issue 11/12, pp. 456–457

'EC : Harmonization of Retirement Provisions throughout the Community' (1981) 9 Intertax, Issue 11/12, pp. 458–458

'EC: Tax Cases Before the Court of Justice' (1981) 9 Intertax, Issue 11/12, pp. 459–459

'EC : Tax-Free Shops' (1981) 9 Intertax, Issue 11/12, pp. 460–460

'EC: Tax Evasion through Tax Havens' (1981) 9 Intertax, Issue 11/12, pp. 461–461

'EC: Charging of certain Social Costs to Tax' (1981) 9 Intertax, Issue 11/12, pp. 462–463

'EC : Financial Autonomy of the Communities vis-à-vis the Member States' (1981) 9 Intertax, Issue 11/12, pp. 464–465

'EC : Auditor's Qualifications' (1981) 9 Intertax, Issue 11/12, pp. 467–468

'EC : Indirect Taxes — Value-Added Tax' (1981) 9 Intertax, Issue 11/12, pp. 468–468

'US : Internal Revenue Service Report' (1981) 9 Intertax, Issue 11/12, pp. 469–470

'Charts Demonstrating Analysis Techniques' (1981) 9 Intertax, Issue 11/12, pp. 471–472