ISSUE 1
'Identifying tax norms', Paul R. McDaniel, Issue 1, pp. 2–3
'Transfer of residence and of branches between freedom of establishment, the merger directive and German transformation tax law', Brigitte Knobbe-Keuk, Issue 1, pp. 4–12
'Some questions on the Parent-Subsidiary Directive and the Merger Directive', Peter H. Schonewille, Issue 1, pp. 13–20
'Harmonization of corporate tax within the EC', A . J. M . Timmermans, Issue 1, pp. 21–26
'Tax legislation as a substitute for accounting rules and regulations: the Belgian case', Nadiria Datoussaid, Aurore T. Moroncini, Issue 1, pp. 26–32
'Structure of Japanese operations and other selected Japanese tax issues', Gary M. Thomas, Issue 1, pp. 33–47
'India's emerging favourable economic and tax regime for foreign investment', G . K . Kawatra, Issue 1, pp. 48–54
'Tax planning for foreign nationals working in the United States', E. A. Nicholson, Issue 1, pp. 55–61
'German Federal Supreme Tax Court on shareholder debt financing', Thomas Borstell, Issue 1, pp. 61–64
'EC Tax Scene', Otmar Thommes, Issue 1, pp. 65–66
'US Tax Scene', Eli H. Fink, Issue 1, pp. 66–69
'World Tax Scene', Aaron A. Rubinstein, Issue 1, pp. 70–78

ISSUE 2
'A new layer of complication', J . David B. Oliver, Issue 2, pp. 82–83
'Tax incentives and tax sparing', Harry A . Shannon, Issue 2, pp. 84–96
'The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium', Alain M. Huyghe, Issue 2, pp. 97–118
'A tentative application of the anti- avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990', Alfonso Trivoli, Issue 2, pp. 119–127
'Intrigues around the tobacco excise in the European Community', Sijbren Cnossen, Issue 2, pp. 127–137
'EC Tax Scene', Otmar Thommes, Issue 2, pp. 138–139
'US Tax Scene', Eli H. Fink, Issue 2, pp. 139–143
'World Tax Scene', Aaron A. Rubinstein, Issue 2, pp. 143–149

ISSUE 3
'Taxation and the environment', Barry Bracewell-Milnes, Issue 3, pp. 154–155
'Permanent establishments, the separate enterprise fiction: is it a fact?', Huub Bierlaagh, Issue 3, pp. 156–160
'Information reporting and record maintenance requirements under IRC Sections 6038A and 6038C', Piero Salussolia, Issue 3, pp. 160–163
'China: Important tax reforms in the income tax laws concerning foreign investment and enterprise', Li Zhi Hui, Issue 3, pp. 163–167
'India: Forthcoming budget – some suggestions', G. K . Kawatra, Issue 3, pp. 168–185
'The commissioner's word: can we rely on it?', Tony Ferrers, Issue 3, pp. 186–190
'Disencumberment and redetermination of capital within the framework of the Deutsch Mark Opening Balance Sheet', Erik Sonnemann, Dieter Lohse, Issue 3, pp. 191–194
'EC Tax Scene', Otmar Thommes, Issue 3, pp. 195–196
'US Tax Scene', Eli H. Fink, Issue 3, pp. 196–200
'World Tax Scene', Aaron A. Rubinstein, Issue 3, pp. 200–205

ISSUE 4
'The citizen and the role of taxation', Helmut Becker, Issue 4, pp. 210–210
'U.S. releases new transfer pricing regulations', Marianne Burge, Issue 4, pp. 211–215
'Sweden, a new approach to tax-free dividends on foreign participations', Bjorn Ohde, Issue 4, pp. 215–218
'Investment incentives in East Germany – Computer Aided Benefit Analysis', Wolfgang Bauer, Erik Sonnemann, Issue 4, pp. 218–227
'Stock transferred in trust - Notes on international double taxation of inheritances and gifts (No. 2)', Masararni Otsuka, Issue 4, pp. 228–234
'U.S.-Spain Tax Treaty', Claudio Colomer, Issue 4, pp. 235–248
'Book review', Richard L. Doernberg, Issue 4, pp. 248–253
'EC Tax Scene', Otmar Thommes, Issue 4, pp. 254–255
'US Tax Scene', Eli H. Fink, Issue 4, pp. 255–257
'World Tax Scene', Aaron A. Rubinstein, Issue 4, pp. 258–262

ISSUE 5
'EC Directives: do they need more than 'direct' and 'indirect' effects to have full efficacy?', Yann Kergall, Philippe Juilhard, Issue 5, pp. 266–266
'Non-full-pay-out leasing transactions involving immovables: the German approach', Ulrich Runsch, Issue 5, pp. 267–270
'New fiscal and tax changes in India in 1991', Har Govind, Issue 5, pp. 271–284
'Recent intercompany pricing litigation in the United States Tax Court: the Perkin-Elmer Corporation v. Commissioner', R . J. Cunningham, James M. O'Brien, Issue 5, pp. 285–289
'Italy: the new tax anti-avoidance provision concerning transactions with low tax jurisdictions', Siegfried Mayr, Issue 5, pp. 289–292
'New Spanish legislation against thin capitalization for Spanish companies with non-resident shareholders only', Alex Veldt, Issue 5, pp. 293–297
'EC Tax Scene', Otmar Thommes, Issue 5, pp. 298–299
'US Tax Scene', Eli H. Fink, Issue 5, pp. 299–302
'World Tax Scene', Aaron A. Rubinstein, Issue 5, pp. 303–313

ISSUE 6/7
'Transfer pricing: The break-down of consensus', Fred C. de Hosson, Issue 6/7, pp. 316–217
'A review of the proposed regulations for intercompany transfer pricing under Section 482', Rom P. Watson, Issue 6/7, pp. 318–332
'Comments on the proposed U.S. regulations on transfer pricing from an economics perspective', Daniel Frisch, Issue 6/7, pp. 332–343
'Qualified cost sharing arrangements under proposed regulations implementing Section 182 of the U.S. Internal Revenue Code', Robert T. Cole, Steven A. Muisher, Issue 6/7, pp. 344–357
'Practical application of the proposed Section 482 regulations: Specific case studies and impact on tax controversies', Dennis I. Meyer, Ellen K. McGee, C. David Swenson, Leonard B. Terr, Issue 6/7, pp. 357–386
'Experience concerning advance pricing agreements', Philip J. Bergquist, Issue 6/7, pp. 387–402
'High-tech company view of the comparable profit method for intercompany pricing', Robert Mattson, Issue 6/7, pp. 402–407
'Transfer pricing - The profit comparison method, at best a costly check to see if further audit is necessary, but not suitable to determine transfer prices?', J. A.C.A. Overgauw, Issue 6/7, pp. 407–409
'U.S. transfer pricing under international dispute', Wolfgang Ritter, Issue 6/7, pp. 410–412
'Proposed U.S. income tax regulations for intercompany transfer pricing and cost sharing under Section 382 of the Internal Revenue Code', Issue 6/7, pp. 413–419
'UNICE's major concerns with regard to the IRS draft regulations on IRS Section 482', Issue 6/7, pp. 419–420
'Intercompany transfer pricing and cost sharing regulations under Section 482', Issue 6/7, pp. 420–466
'EC Tax Scene', Otmar Thommes, Issue 6/7, pp. 467–468
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 468–475
'World Tax Scene', Aaron A. Rubinstein, Issue 6/7, pp. 476–482

ISSUE 8/9
'Japanese international anti-tax avoidance legislation - Background of selected 1992 Japanese tax reform provisions', Toshiaki Katsushima, Issue 8/9, pp. 484–484
'The EC corporate tax directives - anti- abuse provisions, direct effect, German implementation law', Brigitte Knobbe-Keuk, Issue 8/9, pp. 485–494
'Recent developments of international taxation in Japan', Sakura Shiga, Issue 8/9, pp. 494–497
'The proposed US regulations on transfer pricing - a German perspective', Helmut Becker, Issue 8/9, pp. 497–501
'The implementation of the EC parent-subsidiary directive in Italy', Guglielmo Maisto, Issue 8/9, pp. 502–507
'Advance income tax rulings - developments across the globe', G. K . Kawatra, Issue 8/9, pp. 508–514
'The New Law on Import-Export Taxes of Vietnam', Arno Wohlgemuth, Issue 8/9, pp. 515–518
'UNICE position on the recommendations for harmonisation in the area of company taxes as made by the Ruding Committee', Issue 8/9, pp. 518–523
'EC Tax Scene', Otmar Thommes, Issue 8/9, pp. 524–525
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 525–531
'World Tax Scene', Aaron A. Rubinstein, Issue 8/9, pp. 531–538

ISSUE 10
'International tax planning in a recession', J. David B. Oliver, Issue 10, pp. 540–540
'Transnational compliance with Intercompany Pricing: the case of Korea and the United States', Leif Weizman, Issue 10, pp. 541–578
'Tax planning opportunity for banks & other companies with branches in the US', Philip T. Kaplan, Issue 10, pp. 579–581
'Germany: New Interest Withholding Tax', Thomas Borstell, Issue 10, pp. 581–585
'California Unitary Tax: California Supreme Court reverses Barclays Bank', Leonard W. Rothschild Jr, Issue 10, pp. 585–590
'Unilateral Treaty overrides – Canada jumps on the bandwagon', Arnold Sherman, Denise Dunn, Issue 10, pp. 590–595
'US Tax Scene', Eli H. Fink, Issue 10, pp. 596–599
'World Tax Scene', Aaron A . Rubinstein, Issue 10, pp. 600–605

ISSUE 11
'Capital gains tax: the case for competition', Barry Bracewell-Milnes, Issue 11, pp. 608–608
'Tax aspects of international major project contracting', Karl Sonntag, Issue 11, pp. 609–623
'Current anti-tax avoidance legislation in Japan with respect to international affairs', Toshiaki Katsushima, Issue 11, pp. 624–630
'Italy refunds withholding tax on Italian state bonds to non-resident investors', Enrico Vitali, Lorenzo Piccardi, Issue 11, pp. 631–633
'Written Statement Hearings on H.R. 5270. The Foreign Income Tax Rationalization and Simplification Act of 1992', Issue 11, pp. 634–639
'EC Tax Scene', Otmar Thommes, Issue 11, pp. 640–640
'US Tax Scene', Eli H. Fink, Issue 11, pp. 641–645
'World Tax Scene', Aaron A . Rubinstein, Issue 11, pp. 646–650

ISSUE 12
'New OECD Model Tax Convention on Income and on Capital', Daniel Luthi, Issue 12, pp. 652–652
'The Revision of the 1977 OECD Model Convention - an Overview', Daniel Luthi, Andreas Kolb, Christian Stiefel, Issue 12, pp. 653–658
'Treaty Shopping in the 1992 OECD Model Convention', Felix J . Wurm, Issue 12, pp. 658–671
'1992 Additions to Articles 3(2) (Interpretation) and 24 (Non-Discrimination) of the 1992 OECD Model and Commentary', Kees van Raad, Issue 12, pp. 671–676
'Taxation of the Permanent Establishment (Articles 5 and 7); Associated Enterprises (Article 9) and the Mutual Agreement Procedure (Article 25)', Eli H. Fink, Issue 12, pp. 676–679
'Interest, Dividends and the Elimination of Double Taxation (Articles 10, 11 and 23)', J. David B. Oliver, Issue 12, pp. 680–681
'Taxation of Cross-Border Software Payments (Article 12)', Fred de Hosson, Issue 12, pp. 682–687
'Taxation of Employees, Artistes and Sportsmen (Articles 15 and 17)', Yves Long, Patrick Tyrrell, Issue 12, pp. 688–690
'The Taxation of Pensions (Article 18)', Manfred Gunkel, Issue 12, pp. 690–694
'EC Tax Scene', Otmar Thommes, Issue 12, pp. 695–696
'World Tax Scene', Michael J. Andrew, Issue 12, pp. 696–702

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