ISSUE 1
'The climate is changing', Mario Monti, Issue 1, pp. 2–3
'Capital movements and taxation in the EC', Martine Peters, Issue 1, pp. 4–12
'EC law and national rules on direct taxation: a phoney war?', Paul Farmer, Issue 1, pp. 13–29
'EC law requires multilateral tax treaty', Josef Schuch, Issue 1, pp. 29–37
'Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules', Jean Schaffner, Gilles Dusemon, Issue 1, pp. 37–44
'Submissions to the European Court on parallel national (tax) laws', Erik Werlauff, Issue 1, pp. 44–48
'Case Law', Luk Vandenberghe, Caroline Docclo, Dennis M. Weber, F. Alfredo Garcia Prats, Peter Elliott, Issue 1, pp. 49–62
'Legislation', Bettina Winnen, Piergiorgio Valente, Marco Magenta, Dennis M. Weber, Ana Paula Dourado, F. Alfredo Garcia Prats, Issue 1, pp. 63–67
'Recent Publications', Issue 1, pp. 68–69

ISSUE 2
'After the euro corporation tax harmonization?', H. Onno Ruding, Issue 2, pp. 72–73
'Redistribution of tax law-making power in EMU?', Frans Vanistendael, Issue 2, pp. 74–79
'The euro: taxatlon policy and practical tax implications', Leo Stevens, Wim van der Beek, Ruud A. Sommerhalder, Issue 2, pp. 80–94
'Flous of capital between the EU and third countries and the consequences of disharmony in European international tax law', John F. Avery Jones, Issue 2, pp. 95–106
'Changeover to euro: does it affect the countries associated with the EU?', Daniel Deak, Issue 2, pp. 106–112
'Introduction of the euro: Belgian tax aspects', Jean-Pierre Lagae, Issue 2, pp. 113–121
'EMU and the financial sector', Wim Duisenberg, Issue 2, pp. 122–127
'EMU and the handover of tax-raising powers', Bill Cash, Issue 2, pp. 128–128
'Yes to the euro, but watch out for challenges ahead', Willy De Clercq, Issue 2, pp. 129–130
'EMU at two speeds - the United Kingdom', Malcolm Gammie, Issue 2, pp. 131–132
'Case Law', Luk Vandenberghe, F. Alfredo Garcia Prats, Peter Elliott, Issue 2, pp. 133–140
'Legislation', Ollvler Delattre, Vincent Chaulin, Piergiorgio Valente, Dennis M. Weber, Issue 2, pp. 141–143
'Book Review', Luc Hinnekens, Issue 2, pp. 144–145
'Recent Publications', Issue 2, pp. 146–148

ISSUE 3
'Some observations regarding 'Gilly'', Klaus Vogel, Issue 3, pp. 150–150
'Tax policy in Europe', Willem Vermeend, Issue 3, pp. 151–159
'Taxatlon issues for the European company', Malcolm Gammie, Issue 3, pp. 159–170
'The impact of EU non-discrimination provisions in UK corporate tax law', J. David B. Oliver, Issue 3, pp. 170–175
'The potential impact of the EC non-discrimination principle on Spanish income taxation', F. Alfredo Garcia Prats, Issue 3, pp. 176–186
'The origin of goods muddle: For a defence of the Community importers', Christian Amand, Darragh Noone, Issue 3, pp. 187–200
'Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT', Ben J.M. Terra, Issue 3, pp. 201–209
'Simplification of the VAT refund procedure and the limitation to the tax deduction', Issue 3, pp. 210–212
'Proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims', Issue 3, pp. 212–213
'Electronic commerce and VAT', Donato Raponi, Issue 3, pp. 213–213
'Case Law', Luk Vandenberghe, Bettina Winnen, Dennis M. Weber, Peter Elliot, Issue 3, pp. 214–224
'Recent Publications', Issue 3, pp. 225–225

ISSUE 4
'Tax harmonization - a focal point for the Austrian EU presidency', Rudolf Edlinger, Issue 4, pp. 228–228
'The imputation systems and cross-border dividends - the need for new solutions', Sven-Olof Lodin, Issue 4, pp. 229–238
'Impact of the freedom of establishment on tax law', Gianluigi Bizioli, Issue 4, pp. 239–247
'Different interpretations of the European Tax Arbitration Convention', Luc Hinnekens, Issue 4, pp. 247–257
'Avoidance of international double taxation: Community or joint policy?', Arnaud de Graaf, Issue 4, pp. 258–276
'The notification obligation of Directive 83/189/EEC in the field of direct and indirect taxation', Dennis M. Weber, Issue 4, pp. 276–285
'Case Law', Luk Vandenberghe, Dominique Berlin, Vincent Chaulin, Bettina Winnen, Peter Elliott, Issue 4, pp. 286–295
'Legislation', Dominique Berlin, Vincent Chaulin, Marco Magenta, Piergiorgio Valente, Issue 4, pp. 296–297
'Recent Publications', Issue 4, pp. 298–299

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