'Global trading a worldwide tax headache', Fred C. de Hosson, Issue 1, pp. 2–3
'The Soviet Joint Enterprise', Christopher L Baker, Issue 1, pp. 4–16
'Tax-free acquisitions by foreign corporations of US corporations owned by US persons', David W. Welles, Brett L. Gold, Issue 1, pp. 17–22
'Dual residence of companies', Ergar A . Brood, Issue 1, pp. 22–31
'The tax treatment in the United States of interest rate swaps interest principal products', Willard B. Taylor, Issue 1, pp. 32–34
'Issuing debt securities - Perspectives of US corporate issuers', Joseph J. Czajkowski, Issue 1, pp. 35–41
'Australian dividend access plans', Peter A . Wilson, Issue 1, pp. 42–44
'The Netherlands participation exemption amended', W.R.H. de Vries, Issue 1, pp. 44–47
'US Tax Scene', Eli H. Fink, Issue 1, pp. 48–50

'Once again: Thin capitalization and treaty overriding', Helmut Becker, Issue 2, pp. 52–52
'Interest deductibility under the new US earnings-stripping rules', Paul W. Oosterhuis, Richard D. Martinson, Issue 2, pp. 53–59
'United States tax issues related to internal restructurings of a multinational group', D. Kevin Dolan, Issue 2, pp. 59–82
'New IRS recordkeeping and summons requirements for enforcing US transfer pricing rules in foreign-owned situations', Robert T. Cole, Issue 2, pp. 83–95
'The United States estate, gift, and generation-skipping taxes: application to non-US persons after the US Omnibus Budget Reconciliation Act of 1989', W. Donald Knight, J. Warren Ott, Issue 2, pp. 95–106
'Revenue Reconciliation Act of 1989. Provisions and Conference Committee Report - a Selection', Issue 2, pp. 106–132
'Treaties v. domestic laws: Landmark Decision of the French Supreme Administrative Court', Yann Kergall, Issue 2, pp. 133–134
'EC Tax Scene', John Meade, Issue 2, pp. 135–135
'US Tax Scene', Eli H. Fink, Issue 2, pp. 136–138
'World Tax Scene', Drzviri A. Gilbum, Issue 2, pp. 138–144

'Deduction of tax at source', J. David B. Oliver, Issue 3, pp. 146–147
'Sweden: What will it look like in the nineties?', Bjorn Ohde, Issue 3, pp. 148–159
'United States international estate and gift tax planning', Lee Williams, Issue 3, pp. 159–168
'Taxation of foreign source income: a review of new Australian CFC rules', Damien L. Lockie, Issue 3, pp. 168–178
'Tax issues with regard to business activities in East Germany', Gerhard Schmidt, Issue 3, pp. 179–184
'The taxation of business - Comparison of tax burdens in the EC, US and Japan', Issue 3, pp. 184–194
'New French rules regarding 'withholding tax on cross-border financing arrangements' (application of Article 13 1 quater of the French Tax Code)', Jeun-Nicolus Andrieu, Issue 3, pp. 195–196
'World Tax Scene', David A. Gilbum, Issue 3, pp. 196–203

'Tax illusion and the scope for cutting tax rates', Barry Bracewell-Milnes, Issue 4, pp. 206–206
'Corporate taxation in Europe and the single market', Christiane Scrivener, Issue 4, pp. 207–208
'Harmonization of enterprise taxation in the EC', Otmar Thommes, Issue 4, pp. 208–214
'Excess withholding problems remain under Section 1446 after the Revenue Reconciliation Act of 1989', A.W. Granwell, J. DeCarlo, E.P. Boles, Issue 4, pp. 215–219
'Recent tax developments in Belgium', Andre J. J. Spruyt, Issue 4, pp. 219–227
'Convertible and indexed securities – The Inland Revenue Consultative Document', Yash Rupal, Issue 4, pp. 228–232
'Important amendments to Indian tax laws in 1989', Har Govind, Issue 4, pp. 232–244
'The proposed 'available for use' rules', James Sennema, Issue 4, pp. 244–246
'EC Tax Scene', John Meade, Otmar Thommes, Issue 4, pp. 246–248
'US Tax Scene', Eli H. Fink, Issue 4, pp. 249–251

'Taxation with character', Paul R. McDaniel, Issue 5, pp. 254–255
'The Foreign Tax Equity Act of 1990 (H.R. 4308): potential new requirements for foreign persons doing business in the United States and sales of stock in United States corporations', C. David Swenson, Issue 5, pp. 256–265
'How to resolve international tax disputes? New approaches to an old problem', Gustaf Lindencrona, Nils Mattsson, Issue 5, pp. 266–275
'Australia in Europeland - A way through Europe 1992', Tony Ferrers, Issue 5, pp. 275–280
'EC Tax Scene', Otmar Thommes, Issue 5, pp. 281–281
'US Tax Scene', Eli H. Fink, Issue 5, pp. 282–285
'World Tax Scene', David A. Gilbum, Issue 5, pp. 286–294

'Thin capitalization and the OECD Model Convention', Bruno Gouthiere, Issue 6/7, pp. 296–297
'British judicial attitudes to double taxation agreements', David W. Williams, Issue 6/7, pp. 298–303
'International mutual assistance through exchange of information in Germany', Dieter Bohnert, Issue 6/7, pp. 303–313
'Outbound spin-offs and liquidations: the new US regulations', William G. Dodge, Issue 6/7, pp. 314–323
'Acquisition of German enterprises - Acquisition of stock or assets', Manfred Gunkel, Thomas Borstell, Issue 6/7, pp. 323–327
'OECD - The Committee on Fiscal Affairs; Activities 1588-1989', Huub M. M. Bierlaagh, Issue 6/7, pp. 328–329
'Principles on the allocation of proceeds generated from Euroloans granted by foreign banks with German branches to German debtors', Wolfgang Oho, Christof Heinzerling, Issue 6/7, pp. 330–334
'EC Tax Scene', John Meade, Otmar Thommes, Issue 6/7, pp. 334–336
'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 336–338
'World Tax Scene', David A. Guburn, Issue 6/7, pp. 338–343

''At long last'', Fred C. de Hosson, Issue 8/9, pp. 346–346
'International tax planning and treaty shopping - An Austrian view', Helmut Loukota, Issue 8/9, pp. 347–358
'Pending tax issues raised by Belgian coordination centers', Luc Hinnekens, Issue 8/9, pp. 358–365
'The Canadian Goods and Services Tax', Donald G. Mitchener, L. Craig Jewell, Issue 8/9, pp. 365–377
'Financing of German subsidiaries - German and US tax treatment of silent partnerships and profit participating loans', Ulrike Hasbargen, Karla M. Johnsen, Issue 8/9, pp. 377–386
'New tax laws with regard to corporate investments in East Germany', Gerhard Schmidt, Issue 8/9, pp. 386–390
'Bringing FIRPTA into line with the repeal of General Utilities', Richard L. Doernberg, Issue 8/9, pp. 391–392
'EC Tax Scene', Otrnar Thommes, John Meade, Issue 8/9, pp. 393–394
'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 394–396
'World Tax Scene', David A. Gilburn, Issue 8/9, pp. 397–406

'Europe 92 and taxation', Helmut Becker, Issue 10, pp. 408–408
'The Mergers Directive - some broader issues', John Chown, Issue 10, pp. 409–411
'The influence of the Merger Directive on German tax law', Siegfried Widmann, Issue 10, pp. 412–413
'The Parent-Subsidiary Directive', Fred C. de Hosson, Issue 10, pp. 414–437
'The EC Arbitration Convention', Dr. Juergen Killius, Issue 10, pp. 437–447
'Double taxation: an assessment of the last EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties', Yann Kergall, Issue 10, pp. 447–452
'The direct investment tax initiatives of the European Community: a view from the United States', Stanley I. Langbein, H. David Rosenbloom, Issue 10, pp. 452–463
'The European dimension in international tax law', Otmar Thommes, Issue 10, pp. 464–476
'Loss compensation within the European Community', A. H. Coumans, E. M. Fredriks, Issue 10, pp. 477–482
'Tax harmonisation in the EC-Where are we and what are the prospects?', Jos W.B. Westerburgen, Issue 10, pp. 483–486
'Guidelines on company taxation', Issue 10, pp. 487–501
'The Merger Directive', Issue 10, pp. 502–506
'The Parent-subsidiary Directive', Issue 10, pp. 507–510
'The Arbitration Convention', Issue 10, pp. 510–519
'US Tax Scene', Eli H. Fink, Issue 10, pp. 520–523
'World Tax Scene', Arrron A. Rubinstein, Issue 10, pp. 524–529

'Lease rentals and withholding tax', J. D. B. Oliver, Issue 11, pp. 532–533
'West German perspectives on investments in Eastern Europe', Dr. Harry A. Shannon, Issue 11, pp. 534–547
'Treaty shopping: the new German-US treaty raises more questions than it answers', Marianne Burge, Dieter Endres, Issue 11, pp. 547–553
'Taxpayers' rights and obligations', Jeffrey Owens, Issue 11, pp. 554–569
'EC Tax Scene', John Meade, Otmar Thommes, Issue 11, pp. 570–571
'US Tax Scene', Eli H. Fink, Issue 11, pp. 571–575
'World Tax Scene', Aaron A. Rubinstein, Issue 11, pp. 575–581

'An end to income tax?', Barry Bracewell-Milnes, Issue 12, pp. 584–584
'Tax aspects of import of foreign technology in India', Har Govind, Issue 12, pp. 585–596
'International holding companies in France - Modification of the tax regime', Jean-Nicolas Andrieu, Pascal Gastineau, Issue 12, pp. 597–600
'Spanish taxation of transparent companies with non-resident shareholders', Alex Veldt, Issue 12, pp. 601–604
'EC Tax Scene', Otmar Thommes, Issue 12, pp. 605–605
'US Tax Scene', Eli H. Fink, Issue 12, pp. 606–608
'World Tax Scene', Aaron A. Rubinstein, Issue 12, pp. 608–618

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »