'Index 2001', Issue 1, pp. 1–12
'Tax Consequences of 11 September', Barry Bracewell-Milnes, Issue 1, pp. 2–2
'Arbitration in Bilateral Tax Treaties', Gerrit Groen, Issue 1, pp. 3–27
'Italy: Unilateral and Bilateral Reliefs from International Juridical Double Taxation on Income Derived by Residents', Fabio Aramini, Roberto Franzè, Issue 1, pp. 28–35
'Notable Fiscal and Tax Developments in 2001–2001', Har Govind, Issue 1, pp. 35–49
'EC Tax Scene', Klaus Eicker, Issue 1, pp. 50–50
'US Tax Scene', Jeffrey O'Donnell, Robert Rothenberg, George Graham, Brian Bongers, Gretchen Compston, Issue 1, pp. 51–53

'Mutual Assistance in Collection of Tax Debts', Francisco Alfredo García Prats, Issue 2, pp. 56–76
'Highlights of the German Tax Reform 2000', Heribert Zitzelsberger, Issue 2, pp. 76–79
'Brazil Taxation of Financed Construction Projects', Simone Dias Musa, Ana Carolina Souza, Danielle Almeida, Issue 2, pp. 80–86
'EC Tax Scene', Klaus Eicker, Issue 2, pp. 87–88
'US Tax Scene', Seth Goldstein, Gary Melcher, Phil Pesin, Kerwin Chung, Giovannia DiCenso, Issue 2, pp. 88–92

'Tax Issues Affecting Virtual Enterprises', Stefan Schlossmacher, Issue 3, pp. 96–100
'The Taxation of Stock Options in Germany in the Light of the New Jurisdiction of the Federal Tax Supreme Court', Manfred Guenkel, Christiane Hagen, Issue 3, pp. 101–106
'The Tax Environment for Corporate Investors in Bulgaria', Lubka Tzenova, Issue 3, pp. 106–109
'Italian Controlled Foreign Company Legislation: Publication of the `Black List'', Paolo Troiano, Issue 3, pp. 109–114
'EC Tax Scene', Klaus Eicker, Issue 3, pp. 115–116
'US Tax Scene', Seth Goldstein, Paul Weis, Irwin Halpern, Phil Pesin, Mark Saks, Issue 3, pp. 116–120

'Corporate Taxation in the European Union in the Year 2002 – A Single Currency and Fifteen Different Tax Jurisdictions', Otmar Thömmes, Issue 4, pp. 123–124
'Tax Administration in the New Millennium', Jeffrey Owens, Issue 4, pp. 125–130
'The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study', Wim Eynatten, Issue 4, pp. 131–150
'Swiss Commissionnaire Structures: Latest Tax Developments', Hughes Salomé, Robert J. Danon, Issue 4, pp. 151–152
'The Netherlands Antilles New Fiscal Regime and Amended Tax Arrangement for the Kingdom of the Netherlands Enter into Force', Xander R.M. Arts, Issue 4, pp. 153–155
'EC Tax Scene: Recent Developments Regarding Cross-Border Pensions: Landmark Decision by the ECJ in the Case C-55/00 Gottardo', Klaus Eicker, Issue 4, pp. 156–156
'US Tax Scene: NFTC Foreign Income Project: International Tax Policy for the 21st Century', Seth Goldstein, Paul Weis, Michael Danilack, Heather Steinwedel, Phil Morrison, Issue 4, pp. 157–159
'Latin America Tax Scene: Mexican Tax Reform 2002', Koen van 't Hek, Issue 4, pp. 160–163

'The Impact of Trade Agreements on Tax Systems', Paul R. McDaniel, Issue 5, pp. 166–171
'Corporation Tax Systems and Fiscal Neutrality: the UK and German Systems and their Recent Changes', Andreas Tontsch, Issue 5, pp. 171–189
'Codification of the Arm's Length Principle in the Netherlands Corporate Income Tax Act', Fred C. de Hosson, Issue 5, pp. 189–197
'Scope of the New Dual Consolidated Loss Rule for Tax Consolidation Cases Introduced by the Recent German Business Tax Reform', Christian Ehlermann, Andreas Kowallik, Patrick T. Lee, Issue 5, pp. 198–205
'EC Tax Scene', Klaus Eicker, Issue 5, pp. 206–207
'US Tax Scene', Bruce Reynolds, Doug Peterson, Irwin Halpern, Dianne Suarez-Lasa, Phil Pesin, Seth Goldstein, John Reid, Issue 5, pp. 207–211
'China Tax Scene', Carol Gaw, Issue 5, pp. 211–212
'Latin America Tax Scene', Santiago Chacon, Issue 5, pp. 213–214

'Changing the Norm on Cross-border Enforcement of Tax Debts', Philip Baker, Issue 6/7, pp. 216–218
'Harmful Tax Competition and the Future of Financial Centres in the European Union', Jacques Malherbe, Issue 6/7, pp. 219–224
'The Belgian Tax Treatment of Stock Lending: Persistent Uncertainties and Tax Barriers', Jan Muyldermans, Kurt de Haen, Wim Eynatten, Issue 6/7, pp. 225–236
'Germany: Emerging Administrative Principles on the Taxation of Venture Capital and Private Equity', Martin Bünning, Issue 6/7, pp. 236–245
'The Italian Finance Act 2002: Commentary on Some Selected Tax Measures', Carla Calcagnile, Issue 6/7, pp. 245–252
'Goodwill Deduction and Other Good Things from Spain', Ramon Mullerat, Adriaan Kolff, Issue 6/7, pp. 252–254
'Tax Developments in South Africa', W.B. Cronje, Issue 6/7, pp. 254–257
'Monthly Features: EC Tax Scene', Klaus Eicker, Dick Molenaar, Issue 6/7, pp. 258–260
'Monthly Features: US Tax Scene', Paul Weis, Kerwin Chung, Giovanni DiCenso, Bruce Reynolds, Phil Pesin, Seth Goldstein, Issue 6/7, pp. 260–263
'Monthly Features: Latin America Tax Scene', Andrés Edelstein, Gabriela Rapa, Issue 6/7, pp. 263–264
'``Schiedsverfahren für Doppelbesteurungsabkommen'' by Mario Züger', Gerrit Groen, Issue 6/7, pp. 265–267

'About the Deductibility of Head Office Expenses: A Commentary on Art. 7(3) of the OECD Model, the UN Model and Alternative Provisions Adopted in Tax Treaty Practice', Edwin van der Bruggen, Issue 8/9, pp. 270–284
'The Belgian Accounting Standards Commission Pleads for a Valuation at `Effective Value' upon Non-Cash Contributions', Jan Muyldermans, Kurt De Haen, Issue 8/9, pp. 285–307
'The Reform of the Italian Tax System', Antonio Deidda, Christian Grabbe, Issue 8/9, pp. 307–314
'Limits on the Use of Low-Tax Regimes by Multinational Businesses – Belgian Report', Caroline Docclo, Issue 8/9, pp. 315–325
'Luxembourg Tax Reform Acts of 21 December 2001 – International Aspects for Corporations and Businesses', Werner Heyvaert, Brent Springael, Issue 8/9, pp. 326–331
'EC Tax Scene', Klaus Eicker, Issue 8/9, pp. 332–333
'US Tax Scene', Steve Wrappe, Kerwin Chung, Giovanni DiCenso, Seth Goldstein, John Reid, Thomas Fuller, Connie Angle, Issue 8/9, pp. 333–336
'Latin America Tax Scene', Koen van 't Hek, Issue 8/9, pp. 336–338

'Transfer Pricing and the EC Arbitration Convention', J. David B. Oliver, Issue 10, pp. 340–341
'Conflict Resolution in Tax Treaty Law', Mario Züger, Issue 10, pp. 342–355
'The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty: Are the E-Commerce Corporate Income Tax Problems Solved?', D.A. Albregtse, Issue 10, pp. 356–364
'The Good, the Bad, and the Ugly – Winners and Losers in Recently Decided Cases by US Courts Involving Financial Products', Stanley C. Ruchelman, Leonard Schneidman, F. Brook Voght, Issue 10, pp. 365–385
'Two Recent Decisions of District Courts Involving International Taxation Issues: Foreign Tax Credit and 100 per cent Dutch Subsidiary', Masatami Otsuka, Issue 10, pp. 386–387
'Withholding Tax on Construction Work in Germany', Bettina Lieber, Marc Schumann, Issue 10, pp. 388–393
'Luxembourg: Double Exemption of Real Estate Income Based on the Tax Treaty Concluded Between France and Luxembourg', Jean-Pierre Winandy, Issue 10, pp. 394–394
'Basic International Taxation, Roy Rohatgi', Duncan Bentley, Issue 10, pp. 395–397
'EC Tax Scene', Klaus Eicker, Issue 10, pp. 398–399
'US Tax Scene', Diane Renfroe, Lisa Askenary-Felix, Issue 10, pp. 399–401
'US Tax Scene', Thomas Fuller, Lisa Askenary-Felix, Issue 10, pp. 401–402
'US Tax Scene', Thomas Fuller, Jason Slatter, Issue 10, pp. 402–403
'Latin America Tax Scene', Koen van 't Hek, Issue 10, pp. 404–405

'Exchange of Information', Stanley Ruchelman, Susan Shapiro, Issue 11, pp. 408–435
'To Tax and to Please is not given to Men', Anthony Ferrers, Issue 11, pp. 436–443
'Transfer Pricing in Germany and the UK – a comparative study', Andreas Körner, Issue 11, pp. 443–464
'Taxation of Cross-Border Interest Flow: Japanese Responses', Yoshihiro Masui, Issue 11, pp. 464–469
'The Case of Madeira: Portugal v Netherlands', João Herédia, Issue 11, pp. 469–473
'The Abolition of Joint Taxation – The Swedish Experience', Gustav Lindencrona, Issue 11, pp. 474–476
'Tax Treaties: United Kingdom Law and Practice by Jonathan Schwarz', J. R. Dewhurst, Issue 11, pp. 477–477
'EC Tax Scene', Klaus Eicker, Issue 11, pp. 478–478
'US Tax Scene', Paul Weis, Nick Hasenoehrl, John Lyons, Kerwin Chung, Giovanni DiCenso, Seth Goldstein, Issue 11, pp. 479–481

'Measuring the Tax Burden', Barry Bracewell-Milnes, Issue 12, pp. 484–485
'Intangible Transfer Pricing and Penalties after DHL', Marc M. Levey, Laurence W. Shapiro, Robert J. Cunningham, Gregg D. Lemein, William S. Garofalo, Issue 12, pp. 486–493
'French High Tax Court Confirms that the Former France–Switzerland Tax Treaty Overrides the French CFC Legislation', Pierre-Yves Bourtourault, Marcellin N. Mbwa-Mboma, Issue 12, pp. 493–498
'The French Reform of Tax Administration: The Creation of the Large Companies Board', Jean-Luc Rossignol, Issue 12, pp. 498–499
'India: Notable Changes in the Income Tax Act by the Finance Act 2002', Har Govind, Issue 12, pp. 500–507
'Accounting and Tax Aspects of Allocations on the Spanish Corporate Income Tax', Elena Fernández Rodríguez, Issue 12, pp. 507–513
'Legal Framework of Tax Practice in Turkey', Nihal Saban, Issue 12, pp. 514–520
'EC Tax Scene', Klaus Eicker, Issue 12, pp. 521–521
'US Tax Scene', Thomas Fuller, Heather Steinwedel, Carol Doran Klein, Jason Slatter, Gary Melcher, Brian Giannattasio, Issue 12, pp. 521–524

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