ISSUE 1
'Editorial', Christiane Scrivener, Issue 1, pp. 2–2
'Comments on the Ruding Committee Report', F. Vanistendael, Issue 1, pp. 3–13
'Coordinating Business Taxation in the Single European Market: the Ruding Committee Report', Charles E. McLure, Issue 1, pp. 13–21
'The Ruding Committee Report – an impressive vision of European Company Taxation for the year 2000', Brigitte Knobbe-Keuk, Issue 1, pp. 22–38
'The Ruding Report: a business point of view', Yves Darolles, Marco Tucci, Issue 1, pp. 39–46
'Book review', Leo G.M. Stevens, Issue 1, pp. 47–48
'Case Law', H.P.A.M. Van Arendonk, J . De Kater, L. Hinnekens, D. Schelpe, Issue 1, pp. 49–62
'Legislation', L. Hinnekens, Issue 1, pp. 63–63
'Survey of Literature', Wim M.M. van der Beek, Issue 1, pp. 64–64

ISSUE 2
'Editorial', F. Vanistendael, Issue 2, pp. 66–67
'Harmonization of Company Taxation in Europe', H. Onno Ruding, Issue 2, pp. 68–69
'The Tax Arbitration Convention. Its Significance for the EC Based Enterprise, the EC Itself, and for Belgian and International Tax Law', Luc Hinnekens, Issue 2, pp. 70–105
'The Impact of Taxation on International Business: Evidence from the Ruding Committee Survey', Michael Devereux, Issue 2, pp. 105–117
'VAT in the Single Market: the Transitional Arrangements Explained', Michel Aujean, Peter Vis, Issue 2, pp. 117–137
'Book review', Leo Stevens, Issue 2, pp. 138–140
'European Court of Justice', Hugh Appleton, Issue 2, pp. 141–144
'Survey of Literature', Wim van der Beek, Issue 2, pp. 147–150

ISSUE 3
'Editorial', Peter Elliott, Carolyn Smith, Issue 3, pp. 154–155
'Current Status of the lmplementation of the Direct Tax Directives', Fred C. de Hosson, Cees-Wim van Noordenne, Issue 3, pp. 156–178
'European Accounting Harmonization: Achievements, Prospects and Tax Implications', Leo G. van der Tas, Issue 3, pp. 178–188
'Case Law', Hugh Appleton, Luc Hinnekens, Dominique Berlin, Peter J . Elliott, Carolyn D. Smith, Issue 3, pp. 189–198
'Legislation', Mary Walsh, Augusto Fantozzi, Peter J . Elliott, Carolyn D. Smith, Luc Hinnekens, Issue 3, pp. 199–207
'Survey of Literature', Mim van der Beek, Issue 3, pp. 208–210

ISSUE 4
'The European Community after Maastricht', Mark Eyskens, Issue 4, pp. 214–215
'National Implementation of the Parent-Subsidiary Directive: Some Problems and Opportunities Identified', Nick Raby, Issue 4, pp. 216–223
'Some General Problems in the Implementation of the Parent-Subsidiary Directive', Jan A.G. van der Geld, Issue 4, pp. 224–227
'Issues of the implementation of the Merger Directive in the EC Member States', Otmar Thommes, Eric Tomsett, Issue 4, pp. 228–240
'Allocation Rules in European Social Security Law', P. Kavelaars, Issue 4, pp. 241–249
'Case Law', Hugh Appleton, Erik Overgaard, Peter J. Elliott, Carolyn D. Smith, Issue 4, pp. 250–255
'Legislation', Erik Overgaard, Peter J. Elliott, Carolyn D. Smith, Issue 4, pp. 256–258
'Survey of Literature', Wim van der Beek, Issue 4, pp. 259–261

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