ISSUE 1
'The concept of abuse of law', Yann Kergall, Issue 1, pp. 2–2
'The UK Finance Act 1990 – International tax issues', Sarah Lane, Issue 1, pp. 3–10
'Tax policy at the bifurcation between equity and efficiency: lessons from the German Income Tax Reform', Bernd Spahn, Ulrich van Essen, Helmut Kaiser, Issue 1, pp. 10–24
'Oral agreements and continuing practice in transfer pricing - A German approach', Helmut Becker, Issue 1, pp. 24–26
'Communication from Madame Scrivener to the Commission', Issue 1, pp. 27–28
'Proposal for a Council Directive on a Common System of Taxation applicable to Interest and Royalty Payments made between Parent Companies and Subsidiaries in Different Member States', Issue 1, pp. 29–34
'Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States', Issue 1, pp. 34–45
'EC Tax Scene', Otmar Thommes, Issue 1, pp. 46–46
'US Tax Scene', Eli H. Fink, Issue 1, pp. 47–49

ISSUE 2
'US tax treaties: a new perspective', Paul R. McDaniel, Issue 2, pp. 52–53
'United Kingdom tax law and abuse of rights', Stefan N. Frommel, Issue 2, pp. 54–81
'The abuse of law in the framework of the European tax law', Mario Burgio, Issue 2, pp. 82–88
'Simulation in Belgian fiscal law: a modest proposal for a clear legislative solution', Jacques Malherbe, Luc de Broe, John Paramore, Alice Lawton, Issue 2, pp. 88–92
'The abuse of rights under Italian tax law: an outline', Guglielmo Maisto, Issue 2, pp. 93–96
'Abuse of law by tax saving devices', Jorg- Dietrich Krumer, Issue 2, pp. 96–102
'What is abuse of law?', Maurice Cozian, Issue 2, pp. 103–107
'Should the South African courts adopt the English anti-tax-avoidance rule in Furniss v. Dawson?', Anton G. Derksen, Issue 2, pp. 108–119
'Update on US transfer pricing regulations and enforcement', Steven R. Williams, Maicslm Munro-Faure, Issue 2, pp. 120–130
'EC Tax Scene', Boudewijn Barre, Issue 2, pp. 131–131
'US Tax Scene', Eli H. Fink, Issue 2, pp. 132–136
'World Tax Scene', Aaron A . Rubinstein, Issue 2, pp. 136–145

ISSUE 3
'Profit allocation in an integrated European market', Fred C. de Hosson, Issue 3, pp. 146–147
'An international analysis and comparison of business tax burdens in Germany and the United States using a model firm approach', Otto H. Jacobs, J. Kevin Smith, Issue 3, pp. 148–158
'The new EC Commission's proposals for directives on cross-border investments', Otmar Thommes, Issue 3, pp. 158–165
'Proposed United States-Denmark income tax convention: Ten years of controversy', Leif Weizman, Issue 3, pp. 165–174
'Japanese leveraged leasing rules', Robert F. Grondine, Issue 3, pp. 174–183
'Australia's High Court goes international. An enterprising business profit', Tony Ferrers, Issue 3, pp. 184–188
'EC Tax Scene', Otmar Thommes, Boudewijn Barre, Issue 3, pp. 189–191
'US Tax Scene', Eli H. Fink, Issue 3, pp. 191–194
'World Tax Scene', Aaron A. Rubinstein, Issue 3, pp. 195–199

ISSUE 4
'The Renaissance of the permanent establishments within the EC', Helmut Becker, Issue 4, pp. 202–203
'The German approach to double taxation treaty negotiations', Wolfgang Ritter, Issue 4, pp. 204–210
'Summary of legislative tax changes as approved or proposed as of 31 December 1990, having an impact on Italian tax planning projects including mergers and acquisitions', Alfonso Trivoli, Issue 4, pp. 211–220
'Poland: Taxation of foreign investment and income tax treaties', Janusz Fiszer, Issue 4, pp. 221–229
'Transfer pricing aspects of an affiliate's lasting losses', Henry .J. Meijer, Issue 4, pp. 230–235
'UNICE comments on Proposed Section 6038A Regulations', Issue 4, pp. 236–237
'EC Tax Scene', Otmar Thommes, Issue 4, pp. 238–238
'US Tax Scene', Eli H. Fink, Issue 4, pp. 239–242
'World Tax Scene', Aaron A. Rubinstein, Issue 4, pp. 242–246

ISSUE 5
'The drafting of European Community directives', J. David B. Oliver, Issue 5, pp. 248–248
'Fiscal sovereignty in the internal market', H.O.C.R. Ruding, Issue 5, pp. 249–253
'India: important tax and fiscal changes in 1990', Har Govind, Issue 5, pp. 254–265
'Computer software in international tax law', R. A. van der Laan, Issue 5, pp. 266–273
'Boris I. Bittker and Lawrence Lokken, Fundamentals of International Taxation', Richard L. Doernberg, Issue 5, pp. 273–277
'Insurance premium deductibility; Recent taxpayer victories in the US. Tax Court', Robert Dumont, Issue 5, pp. 278–282
'EC Tax Scene', Otmar Thommes, Boudewijn Barre, Issue 5, pp. 282–285
'US Tax Scene', Eli H. Fink, Issue 5, pp. 285–287
'World Tax Scene', Aaron A. Rubinseein, Issue 5, pp. 288–296

ISSUE 6/7
'Tax avoidance and tax competition', Barry Bracewell-Milnes, Issue 6/7, pp. 298–299
'Foreign recordkeeping - A view from the industry – Amended Section 603814 Internal Revenue Code', Nicola W. Palmieri, Issue 6/7, pp. 300–304
'Foreign acquisitions/Divestments by US multinational corporations', Joseph J. Czajkowski, Issue 6/7, pp. 304–310
'Transfer pricing - Lessons from Sundstrand', Eli H. Fink, Issue 6/7, pp. 311–316
'Intersection of the Japanese gift tax and the United States gift tax - Notes on International Double Taxation of Inheritances and Gifts (No. 1)', Masatami Otsuka, Issue 6/7, pp. 317–324
'Taxation of investments in German real estate by foreign corporate investors', Manfred Gunkel, Heinz-Klaus Kroppen, Issue 6/7, pp. 325–330
'France: Finance Act for 1991 – Selected provisions', S. N. Frommel, Issue 6/7, pp. 331–335
'EC Tax Scene', Otmar Thommes, Issue 6/7, pp. 336–337
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 337–340
'World Tax Scene', Aaron A. Rubinstein, Issue 6/7, pp. 340–349

ISSUE 8/9
'A Europe crowded with branches?', Fred C. de Hosson, Issue 8/9, pp. 352–353
'International partnerships: Comparative law remarks on the taxation of income and the classification of foreign entities', Ton H.M. Daniels, Issue 8/9, pp. 354–387
'On-the-spot tax audits – Comparative review of country rules and practices', Walter Neddermeyer, Issue 8/9, pp. 388–404
'Proposed earnings stripping regulations - Limitations on interest deductions by corporations with related tax-exempt and foreign creditors', Alan Winston Granwell, Joseph DeCarlo, Mary Anne Mayo, Issue 8/9, pp. 405–414
'Tax restructuring subsequent to a share deal concerning a German corporation - New developments', Gerhard Schmidt, Peter Elliot, Issue 8/9, pp. 415–420
'Corporate headquarters in France', Yves Long, Issue 8/9, pp. 421–423
'EC Tax Scene', Otmar Thommes, Boudewijn Barre, Issue 8/9, pp. 424–426
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 426–435
'World Tax Scene', Aaron A. Rubinstein, Issue 8/9, pp. 435–442

ISSUE 10
''The Vogel': A Commentary to the Existing Model Treaties', Helmut Becker, Issue 10, pp. 444–445
'Thin capitalisation of companies in international tax law', D. Luthi, Issue 10, pp. 446–453
'German Value Added Tax and Credit Cards', Wolfgang Oho, Christof Heinzerling, Issue 10, pp. 453–460
'Europe 1992: Tax and fiscal approaches of developing countries to meet the challenge', Har Govind, Issue 10, pp. 460–472
'Taxation of income from shares and capital gains on shares in Spain', Alex Veldt, Issue 10, pp. 473–476
'US Taxation of a foreigner's sale of a partnership interest', Jefferson VanderWolk, Issue 10, pp. 476–480
'Recent development in foreign taxation in China', Zhang Yong, Issue 10, pp. 480–484
'EC Tax Scene', Otmar Thommes, Issue 10, pp. 485–486
'US Tax Scene', Eli H. Fink, Issue 10, pp. 487–488
'World Tax Scene', Aaron A. Rubinstein, Issue 10, pp. 489–494

ISSUE 11
'Which country for holding companies?', Yann Kergall, Issue 11, pp. 496–496
'The 1977 OECD Model Convention and Commentary - selected suggestions for amendment of the Articles 7 and 5', Kees van Raad, Issue 11, pp. 497–502
'Legal aspects of sovereignty within the internal market', B. H. ter Kuile, Issue 11, pp. 503–509
'Tax incentives for investments in East-Germany ('Neue Bundeslander')', Wolfgang Oho, Issue 11, pp. 509–518
'The transitional VAT system. Unice comments and suggestions for simplification of the system', Issue 11, pp. 519–522
'IRS Guidelines for Securing an Advance Pricing Agreement', Issue 11, pp. 523–534
'EC Tax Scene', Otmar Thornmes, Issue 11, pp. 535–536
'US Tax Scene', Eli H. Fink, Issue 11, pp. 536–538
'World Tax Scene', Aaron A. Rubinstein, Issue 11, pp. 538–544

ISSUE 12
'Coming full circle: from European Tax Review to EC Tax Review', Fred C. de Nosson, Issue 12, pp. 544–544
'Imputation systems and foreign income: the UK Surplus ACT problem and its relationship to European corporate tax harmonisation', Malcolm Gammie, Issue 12, pp. 545–560
'The British reaction to the French package', David Williams, Issue 12, pp. 560–565
'Section 6038A recordkeeping for foreign-owned groups - a new requirement for doing business in the United States – practical approaches to compliance', Robert T. Cole, Steven A. Musher, Issue 12, pp. 565–579
'Foreign recordkeeping under Internal Revenue Code Section 603814 - violation of the United States constitution and of international law', Micola Palmieri, Issue 12, pp. 579–584
'Company Taxation - UNICE suggestions for further harmonisation', Issue 12, pp. 585–589
'EC Tax Scene', Otmar Thommes, Issue 12, pp. 590–590
'US Tax Scene', Eli H. Fink, Issue 12, pp. 591–593
'World Tax Scene', Aaron A. Rubinstein, Issue 12, pp. 594–600

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