ISSUE 1
'Ambitious plans for EU company tax reform fails to address critical issues', Heleen Nijkamp, Issue 1, pp. 2–3
'APAs and ATRs: The new Dutch regime in a European perspective', Gerard Meussen, Erik Velthuizen, Issue 1, pp. 4–10
'Telecommunication and VAT', René N.G. van der Paardt, Issue 1, pp. 10–13
'The implementation of the Parent-Subsidiary Directive in Greece', Nasos Nikolopoulos, Issue 1, pp. 13–18
'The future of European tax policy', Frits Bolkestein, Issue 1, pp. 19–21
'Case Law', Caroline Docclo, Danny Stas, Richard Weidlich, Giovanni Barbagelata, Gianluigi Strambi, Peter Elliott, Issue 1, pp. 22–38
'Legislation', Ulf Zehetner, Giovanni Barbagelata, Massimo Giaconia, Marco Magenta, Francesco Nanetti, Issue 1, pp. 39–45
'Recent Publications', Dennis Weber, Issue 1, pp. 46–47

ISSUE 2
'Spanish presidency of the Council of the European Union: Tax priorities', Estanislao Rodriguez-Ponga, Issue 2, pp. 50–51
'The European Court of Justice and the Free Movement of Tax Treaty Judgments', Edwin van der Bruggen, Issue 2, pp. 52–64
'An updated overview of the European VAT rules concerning electronic commerce', Luc Hinnekens, Issue 2, pp. 65–71
'Elida Gibbs revisited: further thoughts on the extent to which vouchers can constitute consideration for VAT purposes', Deborah Butler, Issue 2, pp. 71–79
'The Giovannini group report: Tax barriers in the European securities markets', Martine J. Peters, Issue 2, pp. 79–87
'Case Law', Caroline Docclo, Danny Stas, Sonia Reeb-Blanluet, Peter Elliot, Issue 2, pp. 88–97
'Legislation', Richard Weidlich, Issue 2, pp. 98–99
'Recent Publications', Issue 2, pp. 100–100

ISSUE 3
'A decade of EC Tax Review', Frans Vanistendael, Issue 3, pp. 102–103
'Corporate income tax in Europe: a Dutch perspective', Leo Stevens, Issue 3, pp. 104–111
'The search for the framework conditions of the fundamental EC Treaty principles as applied by the European Court to Member State' direct taxation', Luc Hinnekens, Issue 3, pp. 112–119
'Memorandum on the Taxing Powers of the European Union', Frans Vanistendael, Issue 3, pp. 120–129
'An EU Model Tax Convention', Pasquale Pistone, Issue 3, pp. 129–136
'The evolution of income taxation under EC law requirements', Francisco Alfredo Garcí Prats, Issue 3, pp. 137–146
'From the Saint-Gobain to the Metallgesellschaft Case: scope of non-discrimination of permanent establishments in the EC Treaty and the Most-Favoured-Nation Clause in EC Member States Tax Treaties', Ana Paula Dourado, Issue 3, pp. 147–156
'The EU-fight against harmful tax competition: future developments', Gerard Meussen, Issue 3, pp. 157–159
'The wrong path of the European Union or do the Stork and the Fox have the same possibilities?', Manuel Pires, Issue 3, pp. 160–161
'Case Law', Gisela Hilker, Marco Magenta, Peter Elliott, Issue 3, pp. 162–165
'Legislation', Janne Juusela, Gisela Hilker, Francesco Nanetti, Issue 3, pp. 166–168

ISSUE 4
'Jurisdictional criteria and new Member States', Geerten M.M. Michielse, Issue 4, pp. 172–177
'Luxembourg Law on capital duty and the European Directives', Jean-Pierre Winandy, Issue 4, pp. 178–185
'The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition', Francesco Nanetti, Giovanni Mameli, Issue 4, pp. 185–191
'The VAT treatment of goods as non-monetary consideration: the approach taken by courts in the United Kingdom in the light of the general principles established by the European Court of Justice', Deborah Butler, Issue 4, pp. 191–291
'Case Law', Peter Elliott, Caroline Docclo, Danny Stas, Issue 4, pp. 202–211
'Book Review', Luc Hinnekens, Frans Vanistendael, Issue 4, pp. 212–215

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