ISSUE 1
'Direct taxation and EU-law: integration or disintegration?', Melchior Wathelet, Issue 1, pp. 2–4
'Forum: EU corporate tax reform: progress and new challenges, opening address at the European Commission Conference on Company Taxation', Frits Bolkestein, Issue 1, pp. 5–6
'Luxembourg tailors its tax law to European fashion', Jean-Pierre Winandy, Issue 1, pp. 7–10
'Some thoughts on most-favoured-nation treatment within the European Community legal order in pursuance of the D case', Ruud van der Linde, Issue 1, pp. 10–17
'Is the ability of the Member States to conclude tax treaties chained up?', Hans van den Hurk, Issue 1, pp. 17–30
'Case Law: European Court of Justice', Peter Elliott, Issue 1, pp. 31–32
'Legislation: France', Sonia Reeb-Blanluet, Issue 1, pp. 33–33
'Legislation: Germany', Markus Lamm, Issue 1, pp. 33–35
'Legislation: Italy', Carla Calcagnile, Issue 1, pp. 35–36

ISSUE 2
'State of tax affairs in the European Union', Charlie McCreevy, Issue 2, pp. 38–40
'The EU Directive `on taxation of savings': the provisional edn of a long journey?', Marc Dassesse, Issue 2, pp. 41–46
'Free movement of capital between Member States and third countries', Kristina Ståhl, Issue 2, pp. 47–56
'Is tax fairness in Europe under siege? Spanish law and anti-avoidance provisions', Cristina Garcia-Herrera, Pedro M. Herrera, Issue 2, pp. 57–64
'Forum: European Court goes for robust tax principles for treaty freedoms. What about reasonable exceptions and balances?', Luc Hinnekens, Issue 2, pp. 65–67
'Case Law: European Court of Justice', Caroline Docclo, Issue 2, pp. 68–78
'Case Law: European Court of Justice', Richard Weidlich, Issue 2, pp. 78–78
'Case Law: France', Sonia Reeb-Blanluet, Issue 2, pp. 78–79
'Case Law', Peter Elliott, Issue 2, pp. 79–81
'Legislation: France', Sonia Reeb-Blanluet, Issue 2, pp. 82–83
'Legislation: Italy', Carla Calgagnile, Issue 2, pp. 83–84
'Legislation: Italy', Francesco Nanetti, Issue 2, pp. 84–87

ISSUE 3
'The Dutch Presidency', Joop Wijn, Issue 3, pp. 90–91
'The usefulness of the `direct link’ test in determining consideration for VAT purposes', Deborah Butler, Issue 3, pp. 92–102
'Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union', Emilio Cencerrado, Issue 3, pp. 102–110
'Accession to the EU: what does it mean for Polish direct taxation?', Michal Bernat, Issue 3, pp. 111–122
'The Madeira Free Zone and its standpoint within the European Union', Fernando Brás, Patrick Dewerbe, Ricardo Borges, Issue 3, pp. 122–134
'Overview on the recent developments of the EC Directive on Withholding Taxes on Royalty and Interest Payments', Klaus Eicker, Fabio Aramini, Issue 3, pp. 134–145
'Case Law: European Court of Justice', Caroline Docclo, Issue 3, pp. 146–150
'Case Law:United Kingdom', Peter Elliott, Issue 3, pp. 150–153
'Legislation: Austria', Martin Jann, Thomas Steinbauer, Issue 3, pp. 154–155
'Legislation: Finland', Janne Juusela, Issue 3, pp. 155–157
'Legislation: Italy', Francesco Nanetti, Issue 3, pp. 157–159

ISSUE 4
'Tax coordination in the enlarged European Union', Christa Randzio-Plath, Issue 4, pp. 162–163
'The 2003 amendments to the EC Parent-Subsidiary Directive: what’s next?', Guglielmo Maisto, Issue 4, pp. 164–181
'Cross border intra-group financing in France after the Conseil d’Etat Decisions of 30 December 2003', Cécile Brokelind, Issue 4, pp. 181–187
'Thin capitalization rules and EU law', Linda Brosens, Issue 4, pp. 188–213
'European Court of Justice', Caroline Docclo, Issue 4, pp. 214–222
'Luxembourg', Jean-Pierre Winandy, Issue 4, pp. 222–224
'United Kingdom', Peter Elliott, Issue 4, pp. 224–228
'Italy', Enrico Ceriana, Issue 4, pp. 229–230
'Luxembourg', Jean-Pierre Winandy, Issue 4, pp. 230–231
'Europaïsche Grundfreiheiten und nationales Steuerrecht, `Konvergenz’ des Gemeinschaftrechts und `Kohärenz’ der direkten Steuern in der Rechtsprechung des EuGH, Dr. Axel Cordewener, Serie Rechtsordnung und Steuerwesen, nr. 29', Gerard T.K. Meussen, Issue 4, pp. 232–233

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