'The Japan–US Income Tax Treaty', Toshiaki Katsushima, Issue 1, pp. 2–3
'Euro and Transfer Pricing', Stephan Schnorberger, Issue 1, pp. 4–16
'Is Assessment of Net Income Really Possible? – the Swedish Experience', Robert Påhlsson, Issue 1, pp. 17–24
'New Spanish Regulation on Taxation of Non-Residents', Mercedes Núñez Grañón, Issue 1, pp. 24–29
'Insurance Transfer Pricing', Stefan Schlossmacher, Issue 1, pp. 30–33
'EC Tax Scene: ECJ Decides on Disclosure of Company Documents (Case C-191/95, Commission of the European Communities v Federal Republic of Germany, 29 September 1998)', Otmar Thömmes,, Issue 1, pp. 34–35
'US Tax Scene: Court Partly Affirms Tax Court in ACM Partnership', John Beattie, Eric Overman, Issue 1, pp. 35–36
'China Tax Scene: Clarification of Hong Kong-Mainland China Double Taxation Arrangement', Simon Cheong, Carol Gaw, Issue 1, pp. 36–38

'Letter to OECD re Electronic Commerce', Gary Sprague, Rachel Hersey, Issue 2, pp. 40–49
'The French Anti-avoidance Legislation', Sébastien B. J. Moerman LL.M., Issue 2, pp. 50–63
'Australia: How Secret is Secret?', Tony Ferrers, Issue 2, pp. 64–65
'South Africa: Tax Newsletter', Willem B. Cronje, Issue 2, pp. 66–69
'China Issues New Rule on Transfer Pricing', Zhang Xin, Issue 2, pp. 69–74
'UNICE Comments on the Proposal for a Council Directive on a Common System of Taxation Applicable to Interest and Royalty Payments Between Associated Companies of Different Member States (COM(98) 67 Final)', UNICE, Issue 2, pp. 75–75
'Company Taxation in the Single Market: A Business Perspective', UNICE, Issue 2, pp. 76–80
'EC Tax Scene: German Legislator Implements Denkavit Decision', Otmar Thömmes, Issue 2, pp. 81–82
'US Tax Scene: US Internal Revenue Service Expands Mediation Programme', John Beattie, Eric Overman, Issue 2, pp. 83–83

'Tax Competition: Harmful or Beneficial?', Barry Bracewell-Milnes, Issue 3, pp. 86–88
'Distribution Companies Can Present Difficult Transfer-Pricing Issues', Marc M. Levey, Issue 3, pp. 89–94
'Legal and Tax Considerations of Fiduciary Business in Hungary', Daniel Deák, Issue 3, pp. 94–125
'The Consulting Business in a Globalizing Market', Arndt Raupach, Helmut Becker, Issue 3, pp. 126–129
'EC Tax Scene', Klaus Eicker, Issue 3, pp. 130–131
'EC Tax Scene: Finland: Compatibility of VAT Rules with EC Law', Gerd Scholten, Issue 3, pp. 131–131
'US Tax Scene: US Treasury Department Announces Review of Subpart F Deferral Rules', John Beattie, Eric Overman, Issue 3, pp. 132–133
'China Tax Scene: VAT Export Refund Update', Paul McKenzie, Carol Gaw, Issue 3, pp. 133–134

'Transfer Pricing in Australia – Documenting and Defending Your Transfer-Pricing Policy', J. H. Momsen, Issue 4, pp. 136–148
'French Finance Act for 1999', Vincent Renoux, Issue 4, pp. 148–154
'German Rules on Limiting Tax-Loss Utilization – A First Critical Qualification of the Draft Decree', Bernd Cloppenburg, Dr. Günther Strunk, Issue 4, pp. 154–162
'Germany: Restructuring Possibilities in Light of the Tax Reform Bill 1999/2000/2002', Frank Quassowsky, Arnold Chr. Stange, Issue 4, pp. 162–165
'A New Practice of Pre-Ruling in Israel', A. Lapidoth, Issue 4, pp. 165–167
'Main Legal Concerns for a Foreign Investor in Brazil', Walter Douglas Stuber, Lionel Pimentel Nobre, Issue 4, pp. 167–171
'Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants and Tax Consultants (D-A-CH Tax Committee) on the Subject of Qualification Disputes', Issue 4, pp. 172–172
'EC Tax Scene: Cases Hoechst/Metallgesellschaft before the European Court of Justice', Klaus Eicker, Issue 4, pp. 173–175
'EC Tax Scene: Belgium: Recovery Period of VAT', Gerd Scholten, Issue 4, pp. 175–175
'US Tax Scene: US Internal Revenue Service Issues Loss Allocation Regulations', John Beattie, Eric Overman, George Soba, Issue 4, pp. 176–177

'Taxation and E-Commerce: Dutch Tax Policy Implications', G. Kortenaar, Chr. Spanjersberg, Issue 5, pp. 180–187
'Artist Taxation: Art. 17 of the OECD Model Treaty – a Relic of Primeval Tax Times?', Harald Grams, Issue 5, pp. 188–193
'New Legislation Makes Denmark an Attractive Holding Company Location', Jens Wittendorff, Issue 5, pp. 194–196
'The Brazilian Fiscal Austerity Plan – Comments on the Main Tax Changes for 1999', Abel Simão Amaro, Lionel Pimentel Nobre, Issue 5, pp. 196–198
'EC Tax Scene', Klaus Eicker, Issue 5, pp. 199–200
'US Tax Scene', John Beattie, Eric Overman, Issue 5, pp. 200–202

'The Proposed EU Interest and Royalties Directive', J. David B. Oliver, Issue 6/7, pp. 204–206
'WTO Agreements versus the EC Fiscal Aid Regime: Impact on Direct Taxation', Raymond H.C. Luja, Issue 6/7, pp. 207–225
'Tax Court Sends Messages to Taxpayers in DHL', Marc M. Levey, Robert J. Cunningham, Maurice S. Emmer, David A. Grech, Issue 6/7, pp. 226–231
'German Rules on Loss Utilization by Corporations – an Overview of the New Regulations of the German Tax Authorities', Volker Bock, Boris Meissner, Issue 6/7, pp. 232–243
'Joint Ventures – An El Dorado for the German Revenue?', Dieter Endres, Andrew Miles, Issue 6/7, pp. 243–254
'Effects of the German ‘Tax Relief Act 1999/2000/2002’ for Insurance Companies', Stefan Schlossmacher, Issue 6/7, pp. 254–255
'EC Tax Scene: German Federal Ministry of Finance Issues Report on Comparison of Corporate Tax Burden in Europe', Klaus Eicker, Issue 6/7, pp. 256–258
'EC Tax Scene: German Tax Reform – Obligation to Reinstate Original Values in Connection with s. 50c of the German Income Tax Act', Gerd Scholten, Issue 6/7, pp. 258–259
'US Tax Scene', John Beattie, Eric Overman, Issue 6/7, pp. 259–261
'China Tax Scene: Withholding Tax on Payments to Foreign Enterprises', Paul McKenzie, Simon Cheong, Issue 6/7, pp. 261–261

'Corporation Income Tax Systems in the European Union – An Analysis of their Effects on Competition and Reform Proposals', Professor Dr. h.c. Mult, Otto H. Jacobs, Issue 8/9, pp. 264–278
'Transfer-Pricing Study Thoroughly Scrutinized in State Tax Case', Marc M. Levey, Scott L. Brandman, Victor H. Miesel, Issue 8/9, pp. 278–282
'Does the Verkooijen Case Need a Second Opinion? - A Short Response to the Opinion of Advocate General La Pergola in Case C-35/98 (Verkooijen)', Dennis M. Weber, Issue 8/9, pp. 283–284
'The Theory of Tax Abuse', Sébastien Moerman, Issue 8/9, pp. 284–290
'Corporate Tax-Loss Utilizations: Decree on s. 8, para. 4 of the Corporate Income Tax Act and s. 12, para. 3, sentence 2 of the', Bernd Cloppenburg, Dr. Günther Strunk, Issue 8/9, pp. 291–292
'Italy: New Capital Withholding Tax Regime', Piergiorgio Valente, Marco Magenta, Issue 8/9, pp. 293–306
'Concept of Income Under the Indian and Canadian Income Tax Acts', Dr. Anil Kumar Jain, Issue 8/9, pp. 307–310
'EC Tax Scene: European Court of Justice Continues to Strengthen the Situation of Permanent Establishments', Klaus Eicker, Issue 8/9, pp. 311–311
'EC Tax Scene: Abolition of Intra-EU Duty Free', Gerd Scholten, Issue 8/9, pp. 312–312
'US Tax Scene', Michael DiFronzo, Eric Overman, Issue 8/9, pp. 312–314

'Harmful Tax Competition', Tulio Rosembuj, Issue 10, pp. 316–334
'US State Tax Aspects of Structuring International Operations', J. Pat Powers, Bartley B. Baer, Yen Trac, Issue 10, pp. 335–357
'Germany: Uses and Abuses of NOL Carry Forward', Christian Brodersen, Martin Bünning, Issue 10, pp. 357–362
'Unofficial English Translation of the Federal Ministry of Finance Letter dated 16 April 1999', Christian Brodersen, Issue 10, pp. 362–368
'The Main Characteristics of Tax Havens', Sébastien Moerman, Issue 10, pp. 368–375
'India: Important Changes in Indirect Taxes Through the 1999–2000 Budget', Har Govind, Issue 10, pp. 376–388
'South Africa: Tax and Company Law Changes', Willem B. Cronje, Issue 10, pp. 389–390
'EC Tax Scene: In the Centros Case the ECJ Delivered a Decision with Far-reaching Implications for Company Law and Tax Law', Klaus Eicker, Issue 10, pp. 391–392
'US Tax Scene', Phil Clifford, Eric Overman, Issue 10, pp. 393–394

'Harmful Tax Competition', Toshiaki Katsushima, Issue 11, pp. 396–397
'Multinational Enterprises and the Development, Ownership and Licensing of Trademarks and Trade Names', Fred C. de Hosson, Issue 11, pp. 398–412
'Clicking… Clicking… Sold. On-line Auctions – Emerging Issues in the Taxation of Electronic Business', Meg Barron, Dawn Price, Issue 11, pp. 413–417
'Diverging Views on the Dutiability of Quota Payments', Santiago Ibáñez Marsilla, Issue 11, pp. 417–423
'India – Fiscal and Tax Changes in 1998–1999', Har Govind, Issue 11, pp. 423–434
'EC Tax Scene: The ECJ on the Brink of the Millennium', Klaus Eicker, Issue 11, pp. 435–436
'US Tax Scene', John Beattie, Diana Chapman, Eric Overman, Issue 11, pp. 436–437

'International Taxation of Electronic Commerce: An Emerging Framework', Prof. Luc Hinnekens, Issue 12, pp. 440–444
'Taxation of US Cross-border Investment in Germany and Europe', Dr. Christoph Spengel, Issue 12, pp. 445–459
'Belgium: New Fiscal Regime for Stock Options', Yves Verdingh, Issue 12, pp. 460–474
'Corporate Reorganization and Restructuring in Sweden', Robert Påhlsson, Issue 12, pp. 474–477
'The French Tontine', Sébastien Moerman, Issue 12, pp. 478–484
'Opinion on the Subject of Qualification Dispute', Issue 12, pp. 485–485
'EC Tax Scene', Klaus Eicker, Issue 12, pp. 486–488
'US Tax Scene', Paul Herrera, Eric Overman, Issue 12, pp. 489–490

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