'News and Trends', Issue 1, pp. 2–2
'Summaries', Issue 1, pp. 3–3
'Taxation - National cooperation to encourage international trade', Wolfgang Ritter, Issue 1, pp. 4–6
'US Withholding tax on rental payments under the US-Netherlands treaty clarified', William S. Conely, Willianz G. Dodge, Issue 1, pp. 7–8
'EC: Experience with the Eighth VAT-Directive', Issue 1, pp. 9–20
'French Government lifts discriminatory tax on alcohol imported from other Member States', Issue 1, pp. 21–21
'CFE: Opinion on the proposed directive on the treatment of losses', Issue 1, pp. 22–22
'EC: Taxation of European Regional Development Fund aid channelled via the national budgets', Issue 1, pp. 23–24
'Comments of the German Institute of Chartered Accountants (Institut der Wirtschaftsprüfer IDW) on the report of OECD on the allocation of central management and service costs', Issue 1, pp. 25–27

'News and Trends', Issue 2, pp. 30–30
'Summaries', Issue 2, pp. 31–31
'Japan: An overview of current taxation issues', Hiroshi Kaneko, Issue 2, pp. 32–37
'US: New regulations on below-market loans', Richard M. Lipton, Issue 2, pp. 38–39
'DISC and FSC: The troublesome relationship between US tax law and GATT', Justus Fischer-Zernin, Issue 2, pp. 40–44
'EC: Proposed standstill on VAT and excise duties', Issue 2, pp. 45–47
'EC: Purchase and consumption of duty-free goods? – EC: Exemption from certain taxes on consumption and value added tax in the Community', Issue 2, pp. 48–49
'EC: Taxation of frontier-zone workers', Issue 2, pp. 50–50
'EC: Taxes on road transport', Issue 2, pp. 50–50
'EC: VAT', Issue 2, pp. 51–51

'News and Trends', Issue 3, pp. 54–55
'Summaries', Issue 3, pp. 55–55
'Corporate and withholding tax rates 1986', Peter Hubner, Issue 3, pp. 56–57
'US: Information returns for foreign controlled corporations - a reporting trap for the unwary', Richard M. Lipton, Sandra Filler, Issue 3, pp. 58–59
'Council of Europe: Harmonisation of rules on professional secrecy', Issue 3, pp. 60–65
'CFE: Opinion statement for a proposed 16th Directive', Issue 3, pp. 66–67
'CFE: Opinion statement for a proposed 18th Directive', Issue 3, pp. 67–67
'The development of the American and Swedish tax system - a comparison', Enrique Rodriguez, Sven Steinnao, Issue 3, pp. 68–79

'News and Trends', Issue 4, pp. 82–83
'Summaries', Issue 4, pp. 83–83
'UK: An enterprise package', J.D.B. Oliver, Issue 4, pp. 84–86
'Australian Taxation Reform', Tony Clemens, Randolph de Cuba, Issue 4, pp. 87–90
'EC: Approximation of fiscal systems in the Community', Issue 4, pp. 91–92
'EC: VAT on importation of used goods by individuals', Issue 4, pp. 93–94
'International Tax Planning - a responsible entrepreneurial reaction', Dieter Kratz, Issue 4, pp. 95–97
'EC: Car taxes', Issue 4, pp. 98–100

'News and Trends', Issue 5, pp. 102–102
'Summaries', Issue 5, pp. 103–103
'Taxation issues of cross-border transfers of computer software', J. W . Savelbergh, Issue 5, pp. 104–109
'Examination of differences in US and state/local taxation as they relate to Interstate commerce', Michael A. Kuhn, Glenn W . White, Issue 5, pp. 110–120
'EC: Tax activities of the European Communities 1985', Issue 5, pp. 121–123
'OECD: The Committee on Fiscal Affairs - Current Activities', Issue 5, pp. 124–130
'OECD: Personal Income Tax Systems', Issue 5, pp. 131–133

'News and Trends', Issue 6/7, pp. 138–138
'Summaries', Issue 6/7, pp. 139–139
'EC: Single European Act', Issue 6/7, pp. 140–143
'EC: Tax Programme of the Commission for 1986', Issue 6/7, pp. 143–143
'Netherlands: Tax treatment of certain activities of Multinational Enterprises', Issue 6/7, pp. 144–147
'India: Taxation of multinational corporations', Har Govind, Issue 6/7, pp. 148–156
'ESC: On the Commission's White Paper on completing the internal market', Issue 6/7, pp. 156–156
'Greece: Introduction of VAT', Issue 6/7, pp. 157–157
'EC: Amended Proposal for a Sixteenth VAT Directive', Issue 6/7, pp. 158–162
'CFE: Statement of principles, submissions on indirect taxation directives', Issue 6/7, pp. 163–163
'CFE: Opinion statement on proposed 19th VAT Directive', Issue 6/7, pp. 164–164

'News and Trends', Issue 8/9, pp. 166–167
'Taxation by inflation', Dr. M. R. Reuvers, Issue 8/9, pp. 168–170
'OECD: Personal income taxes – current policy issues', Rintaro Tumaki, Issue 8/9, pp. 171–175
'India: Recent changes affecting non-resident taxpayers', Har Govind, Issue 8/9, pp. 176–183
'United States Internal Revenue Service Rulings - application procedure and effect on tax liability', Hurry A. Shannon, Issue 8/9, pp. 184–188
'Netherlands: A step towards simplicity', Issue 8/9, pp. 189–199
'US Senate proposals against thin capitalisation', Issue 8/9, pp. 200–204
'Taxation of company employees posted to the Netherlands: the so-called 35% regulation', Issue 8/9, pp. 205–206
'CFE: Opinion Statement on the Draft Convention of the Member States of the Council of Europe and the Member Countries of the Organisation for Economic Co-operation and Development on Mutual Administrative Assistance in Tax Matters', Issue 8/9, pp. 207–207
'EC: Fourth Directive on company law, concerning annual accounts', Issue 8/9, pp. 208–209
'EC: Refunding of VAT in international haulage', Issue 8/9, pp. 209–209
'EC: Double taxation of pensions in Belgium and Italy', Issue 8/9, pp. 210–210
'EC: Tax-free fuel imports', Issue 8/9, pp. 210–210
'EC: Extension of accounting directives to certain partnerships', Issue 8/9, pp. 211–212
'EC: UK VAT on fuel used in company cars', Issue 8/9, pp. 213–213
'Book review', Issue 8/9, pp. 214–215

ISSUE 10/11
'News and Trends', Issue 10/11, pp. 218–218
'Summaries', Issue 10/11, pp. 219–219
'US: Tax reform provisions affecting foreign', M. Altheim, J. R. Raedel, Issue 10/11, pp. 220–224
'Germany: Growth-promoting fiscal incentives', A. Willemsen, Issue 10/11, pp. 225–228
'Notes on some outstanding issues under the Canada-Germany Tax Convention', J . S. Hausman, Issue 10/11, pp. 228–229
'UK: Taxpayer's Charter', Issue 10/11, pp. 230–230
'Canada: Declaration of taxpayer's rights', Issue 10/11, pp. 231–231
'Japan: New transfer pricing rules', Issue 10/11, pp. 232–233
'EC: VAT-Rules for small and medium-sized businesses', Issue 10/11, pp. 234–237
'EC: Commission action programme for small and medium-sized enterprises', Issue 10/11, pp. 238–241
'Council of Europe/OECD: Draft for a Convention on mutual administrative assistance in tax matters', Issue 10/11, pp. 242–249
'Professional bodies on Council of Europe/OECD draft', Issue 10/11, pp. 250–251
'Denmark: The 1986 tax reform', Issue 10/11, pp. 252–264

'News and Trends', Issue 12, pp. 266–266
'Summaries', Issue 12, pp. 267–267
'Netherlands Government intends to revise the participation exemption', G. P. J. van Buggenum, A. H. M. Daniels, Issue 12, pp. 268–270
'Extraterritorial tax problems of business', W. Ritter, Issue 12, pp. 271–272
'Intercorporate transfer pricing: a corporate dialogue to reduce uncertainty', G. Schindler, Issue 12, pp. 273–278
'EC: VAT for small and medium-sized businesses', Issue 12, pp. 279–282
'EC: VAT treatment of permanent imports of personal property of individuals', Issue 12, pp. 283–287
'EC: VAT - the Commission wants to make life easier for small businesses', Issue 12, pp. 288–289
'CFE: Opinion Statement on the Amended Proposal for a Sixteenth Council Directive', Issue 12, pp. 290–290
'Tax audit of Philippine branches of foreign corporations', Issue 12, pp. 291–293
'EC: The link between introduction of VAT in Greece and the IMPS programme', Issue 12, pp. 293–293
'EC: VAT exemption', Issue 12, pp. 293–293

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