'News and Trends', Issue 1, pp. 2–3
'Summaries', Issue 1, pp. 4–5
'Current state of tax harmonization in the European Community', Christopher Tugendhat, Issue 1, pp. 6–10
'US: The repeal of tax on interest received by non-residents', Howard M . Liebman, Issue 1, pp. 11–13
'Spain: Equity financing and tax incentives for business activities', Carmelo Romero Rodriguez, Issue 1, pp. 13–15
'EC: Sixth and Seventh Directives on the harmonization of turnover taxes', Issue 1, pp. 15–15
'OECD: New reports on transfer pricing', Issue 1, pp. 16–16
'OECD: Divergent trends in the tax levels of OECD member countries', Issue 1, pp. 17–18
'EC: Tenth VAT Directive on leasing adopted', Issue 1, pp. 19–19
'EC: New Draft Directive on capital duty', Issue 1, pp. 20–21
'EC: Draft Directive on treatment of losses', Issue 1, pp. 22–25
'OECD: Spending through the tax system: A review of the issues', Jeffrey Owens, Issue 1, pp. 26–29
'CFE: Resolution of the Fourth European Congress of tax consultants in Brussels on 18 and 19 October, 1984', Issue 1, pp. 30–31
'EC: Attitude of the American authorities to unitary tax', Issue 1, pp. 31–31
'EC: Harmonization of systems of company taxation', Issue 1, pp. 32–32

'News and Trends', Issue 2, pp. 34–35
'Summaries', Issue 2, pp. 35–35
'International corporate and withholding tax rates 1985', Peter Hubner, Issue 2, pp. 36–37
'US: Internal Revenue Service rulings on the utilization of Netherlands Antilles companies', William P. Streng, Issue 2, pp. 38–38
'Taxation of the group', Issue 2, pp. 39–47
'Germany: Financing operations by means of participation rights (Genussrechte)', Gerhard Porsch, Issue 2, pp. 48–51
'EC: Community action to combat international tax evasion and avoidance', Issue 2, pp. 52–57
'CFE: Opinion on the proposal for a Thirteenth VAT Directive concerning the refund of VAT of non-EEC residents', Issue 2, pp. 58–59
'EC: Increase in consumer taxes in the Member States', Issue 2, pp. 59–59
'EC: Measures to promote SME's', Issue 2, pp. 60–60

'News and Trends', Issue 3, pp. 62–63
'Summaries', Issue 3, pp. 63–63
'Coordination Centers in Belgium. An update on the legal and tax aspects, benefits and experiences', P. Vanhaute, Issue 3, pp. 64–71
'US: Foreign Sales Corporations', William P. Streng, Issue 3, pp. 72–73
'EC: Proposal for a Council Directive concerning indirect taxes on the raising of capital (capital duty)', Issue 3, pp. 73–73
'EC: Draft VAT Directive on temporary importation of goods', Issue 3, pp. 74–83
'EC: Role of the directors-general of national customs authorities within the Customs Union', Issue 3, pp. 84–85
'EC: Frontier controls and tax harmonization', Issue 3, pp. 86–87

'News and Trends', Issue 4, pp. 90–90
'Summaries', Issue 4, pp. 91–91
'Insurance operations and international taxation', Jan W. Savelhergh, Issue 4, pp. 92–94
'USA: Revised income tax rules for determining residency status', William P. Streng, Issue 4, pp. 95–96
'USA: FIRPTA withholding obligations', William P. Streng, Issue 4, pp. 97–98
'Scope and availability of US interest withholding tax exemption', Howard M. Liebman, Carol A. Kunze, Issue 4, pp. 99–100
'EC: VAT harmonization', Issue 4, pp. 100–101
'EC: Proposal for 18th VAT Directive', Issue 4, pp. 102–109
'EC: Proposal for 19th VAT Directive', Issue 4, pp. 110–114

'News and Trends', Issue 5, pp. 118–120
'Summaries', Issue 5, pp. 120–120
'EC: Five-year plan on European integration', W. Dekker, Issue 5, pp. 121–123
'Ireland: Equity financing and tax incentives for business activities', Derry O 'Hegarty, Issue 5, pp. 124–125
'US: IRS study of international cases involving Section 481. IRC', Issue 5, pp. 126–139
'CFE: Comment on the 'Proposal for a Council Directive amending Directive 69/335/EEC concerning indirect taxes on the raising of capital'', Issue 5, pp. 140–140

'News and Trends', Issue 6/7, pp. 142–143
'Summaries', Issue 6/7, pp. 143–144
'Double Taxation Agreements: Caught in the conflict between national law and international law', Volker Langhein, Issue 6/7, pp. 145–157
'EC: Memorandum on income taxation and equal treatment for men and women', Issue 6/7, pp. 158–165
'EC: Tax activities of the European Communities in 1984', Issue 6/7, pp. 166–168
'EP: Committee report on tax treatment of losses', Issue 6/7, pp. 169–174
'US branches of foreign banks – interest expense deduction - Section 882', P.K. Bose, Issue 6/7, pp. 175–178
'CFE: Opinion on new capital duty proposals', Issue 6/7, pp. 179–179
'EC: Distortion of competition as a result of the failure to apply uniformly the Sixth Directive on the harmonization of the laws of the Member States relating to turnover taxes', Issue 6/7, pp. 180–180
'EC: Council Directive on tax exemptions for certain means of transport temporarily imported into one Member State from another, particularly pleasure boats', Issue 6/7, pp. 180–181
'EC: VAT on literary works', Issue 6/7, pp. 181–181
'EC: The burden of negotiating and implementing Community company law directives on Member State officials', Issue 6/7, pp. 182–182
'EC: Application of Community law', Issue 6/7, pp. 183–184

'News and Trends', Issue 8, pp. 162–163
'Summaries', Issue 8, pp. 187–187
'Germany: New guidelines on the taxation of regional headquarters', Gerhard Porsch, Chris Smith, Issue 8, pp. 188–189
'Switzerland: Abuse of tax treaties', Dr. Roman Truog, Issue 8, pp. 190–192
'US: Proposed 1985 international tax legislation', William P. Streng, Issue 8, pp. 193–194
'Quantitative developments in OECD tax levels and structures 1965- 1981', Ken Messere, Issue 8, pp. 195–208

'News and Trends', Issue 9, pp. 210–211
'summaries', Issue 9, pp. 211–211
'Is the multilateral convention a solution for the future? - Comments with reflection to the Nordic experience', Nils Mattssan, Issue 9, pp. 212–217
'EC: Cornpieling the Internal Market', Issue 9, pp. 218–237
'EC: Community launches computerization of customs procedures to speed up trade and lower costs', Issue 9, pp. 238–238
'EC: New Directive on indirect taxes on the raising of capital', Issue 9, pp. 239–240
'EC: Free-flow of capital within the Community', Issue 9, pp. 240–240

'News and Trends', Issue 10, pp. 242–243
'Summaries', Issue 10, pp. 243–243
'EC: Fiscal measures aimed at encouraging cooperation between undertakings of different Member States', Issue 10, pp. 244–245
'France as a research center: Summary of key tax consequences of locating research activities in France', Philippe Delattre, Issue 10, pp. 246–247
'US: Treasury department proposes unitary tax legislation', Richard M. Lipton, Issue 10, pp. 248–249
'EC: Tax harmonization in the Community', Issue 10, pp. 250–270
'EC: Tax measures in the cultural sector', Issue 10, pp. 271–272

ISSUE 11/12
'News and Trends', Issue 11/12, pp. 274–275
'Summaries', Issue 11/12, pp. 275–276
'US: Withholding on sales of US real property by foreigners', Richard M. Lipton, Issue 11/12, pp. 277–278
'Taxation and Company Law in Denmark', Issue 11/12, pp. 279–287
'Ireland: Taxation and tax reliefs', Issue 11/12, pp. 288–293
'US: Hybrid securities - debt or equity for tax purposes?', Richard M . Lipton, Issue 11/12, pp. 294–295
'EC: Seventeenth VAT Directive', Issue 11/12, pp. 298–304
'EC: Tax relief for temporarily imported goods: 17th VAT Directive', Issue 11/12, pp. 305–305
'EC: European Economic Interest Grouping (EEIG)', Issue 11/12, pp. 306–314
'EC: Administration of the customs union', Issue 11/12, pp. 315–316
'EC: Taxation of alimony', Issue 11/12, pp. 316–316
'EC: Currency restrictions and controls', Issue 11/12, pp. 317–318
'EC: VAT on works of art', Issue 11/12, pp. 319–319

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