ISSUE 1
'The Cost of Tax Protection', Barry Bracewell-Milnes, Issue 1, pp. 2–2
'Amending the OECD Model Treaty and Commentary in Response to Corporate Tax Integration', Richard L. Doernberg, Issue 1, pp. 3–15
'In a World where Classical and Integration Systems Co-exist, Article 10 OECD Model should not Disregard the Underlying Corporation Income Tax', Kees van Raad, Issue 1, pp. 15–21
'Tax Treatment of Intangible Assets', Har Govind, Issue 1, pp. 21–30
'Taxation of Private Capital Gains on Securities and Derivatives', Urs Schenker, Hans Koch, Issue 1, pp. 31–35
'Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries', Siegfried Mayr, Issue 1, pp. 35–38
'ICC Comments on OECD Transfer Pricing Guidelines for MNEs and Tax Administrations – Discussion Draft of Part I', Issue 1, pp. 39–44
'ICC Comments on US Penalty Regulations', Issue 1, pp. 44–46
'ICC Statement on Advance Pricing Agreements', Issue 1, pp. 47–50
'ICC Statement on Profit Methods', Issue 1, pp. 50–53
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 1, pp. 54–55
'World Tax Scene', Stefan Steinhoff, Issue 1, pp. 56–61

ISSUE 2
'Remarks on Revenue Estimating and the OECD Transfer Pricing Guidelines', Leslie B. Samuels, Issue 2, pp. 64–68
'Changes in the German Foreign Tax Relations Act (AStG) as of 1 January 1994', M. Baumgartel, H. Perlet, Issue 2, pp. 69–79
'Taxation of Securities Investment Income in Turkey', Merih Cetinkaya, Issue 2, pp. 80–85
'Expatriate Taxation in Denmark: Revised 25% Tax Rate', Guillermo Campos, Issue 2, pp. 86–88
'The Impact of Tax Reform on Foreign Investment in China', Wang Hongtao, Issue 2, pp. 89–92
'Comments on OECD Transfer Pricing Guidelines, Part I - Discussion Draft Association of German Chambers of Industry and Commerce and Federation of German Industries', Issue 2, pp. 93–104
'FEE Comments on Discussion Draft of Part I of the OECD Transfer Pricing Guidelines Press Release Fédération des Experts Comptables Européens', Issue 2, pp. 104–105
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 2, pp. 106–107
'US Tax Scene', Eli H. Fink, Issue 2, pp. 108–109
'World Tax Scene', Stefan Steinhoff, Issue 2, pp. 110–114

ISSUE 3
'Exchange of Information and the OECD Model Treaty', J.D.B. Oliver, Issue 3, pp. 116–117
'Strategies to optimize the German Tax Position for the Acquisition of 3 German Company under the New German Laws governing the Reorganization of Companies', Wolfgang Oho, Stefan Behrens, Jutta Schneider, Issue 3, pp. 118–128
'Special Tax on Real Estate belonging to Non-resident Corporations in Spain', Amparo Navarro Faure, Issue 3, pp. 128–139
'Advance Transfer Pricing Rulings: the Belgian Case', Jean-Pierre Lagae, Marnix Van Keirsbilck, Issue 3, pp. 139–145
'The 'Shipping and Air Transport' Provision (Art. 8) in the Italy-USA Double Taxation Agreement', Guglielmo Maisto, Issue 3, pp. 146–149
'Israel: New Capital Gains Tax on Stock Market Profits', Ayre Lapidoth, Issue 3, pp. 150–153
'Tax Incentives in India and Foreign Investors', G. K. Kawatra, Issue 3, pp. 153–160
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 3, pp. 161–163
'World Tax Scene', Stefan Steinhoff, Issue 3, pp. 163–171

ISSUE 4
'Using the Treaty of Maastricht to combat Discriminatory Tax Practices in 1995. Examples in France', Yann Kergall, Issue 4, pp. 174–175
'Abuse of Tax Treaties', David A. Ward, Issue 4, pp. 176–186
'Important Fiscal and Tax Changes in India in 1994', Har Govind, Issue 4, pp. 186–201
'The Israeli 1993 Income Tax Reform relating to Mergers and Divisions of Companies', Arye Lapidoth, Issue 4, pp. 202–210
'Danish Bill on International Taxation', Jens Wittendorf, Issue 4, pp. 211–219
'EC Tax Scene', Otmar Thommes, Issue 4, pp. 220–220
'US Tax Scene', Eli H. Fink, Issue 4, pp. 220–224
'World Tax Scene', Stefan Steinhoff, Issue 4, pp. 224–232

ISSUE 5
'ECJ bans Discrimination against Non-residents', Brigitte Knobbe-Keuk, Issue 5, pp. 234–239
'Is the American Approach Fair? – Some Critical Views on the Transfer Pricing Issues', Sven-Olof Lodin, Issue 5, pp. 240–245
'South African Tax Legislation affecting Foreign Investors', Willem Cronje, Issue 5, pp. 246–256
'Comments on Profit Methods proposed by the OECD Discussion Report', Helmut Becker, Issue 5, pp. 256–259
'China Tax Scene', Baker McKenzie, Issue 5, pp. 260–265
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 5, pp. 265–268
'US Tax Scene', Eli H. Fink, Issue 5, pp. 269–270

ISSUE 6/7
'Perspective: OECD Draft Transfer Pricing Guidelines', Toshiaki Katsushima, Issue 6/7, pp. 273–274
'In Memory of Brigitte Knobbe-Keuk', Otmar Thommes, Issue 6/7, pp. 274–275
'BIAC Comments on Chapters IV, VII and VIII of Draft Part I1 of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations', Issue 6/7, pp. 276–297
'Comments concerning the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations', H. Sugishita, Issue 6/7, pp. 297–300
'Observations on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Draft Text of Part 11) - Chapter V – Special Considerations for Intra-group Services', Robert A. White, Issue 6/7, pp. 300–303
'Draft OECD Transfer Pricing Guidelines on Administrative Approaches to avoiding and resolving Transfer Pricing Disputes and Documentation', Robert T. Cole, James E. Crocker, Issue 6/7, pp. 303–311
'Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration Organisation for Economic Co-operation and Development, Paris', Issue 6/7, pp. 312–365
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 6/7, pp. 366–367
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 367–371
'China Tax Scene', Baker McKenzie, Issue 6/7, pp. 371–376
'World Tax Scene', Stefan Steinhoff, Issue 6/7, pp. 376–384

ISSUE 8/9
'Highlights of the New OECD Report on Transfer Pricing', Helmut Becker, Issue 8/9, pp. 387–388
'EC Law Strikes at the UK Corporation Tax - The Death Knell of UK Imputation?', Malcolm Gammie, Guy Brannan, Issue 8/9, pp. 389–405
'Financial Derivatives in International Tax Law - A Treatment of Certain Key Considerations', Otto H . Jacobs, Dipl-kfm Jurgen Haun, Issue 8/9, pp. 405–420
'Consequences of the 'Standortsicherungsgesetz' (Investment Location Preservation Act) on Germany as Location for Holding Companies', Martina Baumgartel, Helmut Perlet, Issue 8/9, pp. 421–434
'Tax Implications on the Third Non-life and Life Directive for EU Based Insurers doing Business in Other Member States', Peter G . A . van der Hoeven, Issue 8/9, pp. 434–438
'Ordinance on the Interpretation of German Thin Capitalization Legislation', Manfred Gunkel, Issue 8/9, pp. 439–444
'Group Taxation for VAT Purposes in Switzerland', Hans Koch, Urs Schenker, Issue 8/9, pp. 444–446
'Denmark gets Tough on Outbound Corporate Tax Planning Structures: The Group Taxation Regime restricted, CFC Rules and New Corporate Residence Test introduced', Henrik Meldguard, Issue 8/9, pp. 446–449
'A New Corporate Tax System', Vassilis Patsouratis, Issue 8/9, pp. 449–452
'Scrutiny of Income Tax Returns in India. Scope for Adoption of DIF - The US System', Gagan Kumar Kawatra, Issue 8/9, pp. 453–456
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 8/9, pp. 457–458
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 458–461
'China Tax Scene', Corinna Wong, Issue 8/9, pp. 461–464
'World Tax Scene', Stefan Steinhoff, Issue 8/9, pp. 465–474

ISSUE 10
'Tax Planning for Germany - An Overview', Harry A. Shannon, Issue 10, pp. 476–487
'Coping with Permanent Establishments in Hungary: Legal and Tax Considerations', Daniel Deak, Issue 10, pp. 488–504
'Transfer Pricing - The Australian Commissioner speaks out', Tony A.O. Ferrers, Issue 10, pp. 505–521
'Amendments to the Netherlands Methods for the Avoidance of Double Taxation', Tanja Bender, Celine E.M. Philips, Issue 10, pp. 522–529
'Tax Incentives and the Promotion of Foreign Private Capital Investment to Developing Countries: A Review', Fisseha-Tsion Menghistu, Issue 10, pp. 529–534
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 10, pp. 535–537
'China Tax Scene', Corinna Wong, Issue 10, pp. 538–545
'World Tax Scene', Stefan Steinhoff, Issue 10, pp. 546–553

ISSUE 11
'The OECD Model and Controlled Foreign Company Regimes', J. David B . Oliver, Issue 11, pp. 556–557
'Implementation of the International accepted 'At Arm's Length' Standard in Belgian Tax Law regarding Multinational Groups of Companies', Bruno Peeters, Patrick Cauwenbergh, Issue 11, pp. 558–572
'The Impact of the Unilateral Tax Credit in the US, UK and other Tax Systems', Gloria Teixeira, David Williams, Issue 11, pp. 573–581
'The Foreign Base Company in the Spanish Tax Law', Ramon Casero, Issue 11, pp. 581–589
'Greece: Rules and Practice on Transfer Pricing', George Mavraganis, Issue 11, pp. 589–597
'Irregularities in the Belgo-German Tax Convention', Gustav K.L. Real, Issue 11, pp. 598–601
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 11, pp. 602–604
'US Tax Scene', Eli H. Fink, Issue 11, pp. 605–606
'World Tax Scene', Stefan Steinhoff, Issue 11, pp. 607–612

ISSUE 12
'Unquoted Companies and Inheritance Tax', Barry Bracewell-Milnes, Issue 12, pp. 614–615
'Irish Corporate Tax Relief for Foreign Tax - A New Selection of Opportunities and Threats', Mary Walsh, Issue 12, pp. 616–634
'Treatment in Switzerland of Transnational Operating Losses for a Foreign Company with a Swiss Permanent Establishment and for a Swiss Company with a Permanent Establishment Abroad', Henri Torrione, Issue 12, pp. 635–648
'The Clause Anti-abuse in the Italian Double Tax Treaties and their Compatibility with the EC Law', Franco Gallo, Gaetano Casertano, Issue 12, pp. 649–656
'Notable Changes in Indirect Taxes through India's 1995 Budget', Har Govind, Issue 12, pp. 657–668
'EC Tax Scene', Otmar Thommes, Gerd Scholten, Issue 12, pp. 669–671
'China Tax Scene', Corinna Wong, Issue 12, pp. 672–674
'World Tax Scene', Stefan Steinhoff, Issue 12, pp. 675–678

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