'German Fiscal Unity 2003', Otto F. Kerssenbrock, Issue 1, pp. 2–16
'The Principle of Statute-Based Taxation in Japan: Trends of Scholars' Opinion and Case Law', Hiroshi Kaneko, Issue 1, pp. 17–26
'Controlled Foreign Corporation Rules – A Proposal for the Caribbean', Debbie-Ann Gordon, Issue 1, pp. 27–42
'Will Belgium's Nwe Closely Held PRIVAK/PRICAF Meet Expectations?', Brent Springael, Issue 1, pp. 43–48
'New Recommendations for Taxing Trusts in Israel', Alon Kaplan, Jimmy Chotoveli, Leon Harris, Issue 1, pp. 49–50
'Dutch Dividend Withholding Tax in Corporate Cross-Border Scenarios, Dividend Stripping and Abuse-of-Law (Part II, Final)', Paulus Merks, Issue 1, pp. 51–60
'EC Tax Scene: Freedom of Movement of Capital Between the Netherlands and the Netherlands Antilles', Otmar Thömmes, Gerben Weening, Issue 1, pp. 61–62
'EC Tax Scene: ECJ Holds Dutch Tax Treatment of Group Financing Costs Discriminatory', Otmar Thömmes, Issue 1, pp. 62–63
'US Tax Scene: IRS Releases Proposed Transfer Pricing Regulations for Services', Greg Ossi, Alan Shapiro, Steven Wrappe, Issue 1, pp. 63–64

'Cost Sharing Agreements under Italian Tax Law and Practice', V. Nanni, Issue 2, pp. 66–68
'Student Article in Model Conventions and in Tax Treaties', Marek Herm, Issue 2, pp. 69–90
'Tax-Neutral Inheritance of Shares in a German Partnership', Jörg R. Nickel, Manfred J. Klein, Issue 2, pp. 91–94
'The Concept of Tax Haven: A Legal Analysis', Mykola Orlov, Issue 2, pp. 95–111
'New Inter-Corporate Participation Exemption Regime in Sweden', Magnus Alhager, Issue 2, pp. 111–117
'EC Tax Scene: When Practice Converges with Principle: European Companies and the Slow March Toward Freedom of Establishment', Otmar Thömmes, Anno Rainer, Issue 2, pp. 118–119
'US Tax Scene: IRS Issues New Procedures for Treaty-Based Excise Tax Exemptions', Richard Safranek, Joseph Cruz, Issue 2, pp. 119–120
'US Tax Scene: New US–Dutch Administrative Arrangements for Mutual Agreement Procedures', Thomas Fuller, Kelly Maddux, Issue 2, pp. 120–121
'US Tax Scene: IRS Issues Guidance on Qualified Corporation Status', Thomas Fuller, Raymond Lincourt, Issue 2, pp. 121–122

'Commission's Reluctance and Member States' Overreactions -- A Perfect Recipe for Chaos', Otmar Thömmes, Issue 3, pp. 124–125
'Thin Capitalization Rules and Non-Discrimination Principles', Otmar Thömmes, Bob Stricof, Katja Nakhai, Issue 3, pp. 126–137
'German Transfer Pricing Principles – An Old Theme Revisited', Dieter Endres, Andreas Oestreicher, Issue 3, pp. 137–147
'ECJ – The Bosal Holding BV Case: Parent-Subsidiary Directive and Freedom of Establishment', Dietmar Aigner, Issue 3, pp. 148–151
'The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty', Gijsbert Fibbe, Mathieu Isenbaert, Issue 3, pp. 151–160
'China: Rural Taxation and Government Regulations', Lingguang Bao, Issue 3, pp. 161–167
'EC Tax Scene: Are the future EU Member States ready for accession?', Otmar Thömmes, Anno Rainer, Issue 3, pp. 168–169
'US Tax Scene: US Court of Federal Claims Issues Ruling in National Westminster Bank', Thomas Fuller, Raymond Lincourt, Issue 3, pp. 169–170
'US Tax Scene: LMSB Directive Provides Guidelines in Auditing US Withholding Agents', Marvin Michelman, Diane Renfroe, Anthony Martirano, Issue 3, pp. 170–171
'US Tax Scene: IRS Proposes Regulations on Foreign Partners's Share of ECI', Diane Renfroe, Chad Munz, Issue 3, pp. 171–172
'China Tax Scene: CEPA: a new avenue for FDI into China for wholesale and logistics', Daniel Chan, Catherine Chow, Eugene Lim, Issue 3, pp. 172–177

'A Step Forward in the Field of European Corporate Taxation and Cross-border Loss Relief: Some Comments on the Marks and Spencer Case', Ingmar Doerr, Issue 4, pp. 180–186
'Dutch Thin Capitalization Rules `EU Proof'?', Michiel de Wit, Viola Tilanus, Issue 4, pp. 187–192
'Transfer Pricing Comparability: Use of the Comparable Profits Method To Be Limited?', Robert Feinschreiber, Margaret Kent, Issue 4, pp. 193–196
'The New Indo–Irish Tax Treaty: An Indian Perspective', Har Govind, Issue 4, pp. 196–202
'EC Tax Scene: Amendment to Parent-Subsidiary Directive Adopted', Anno Rainer, Otmar Thoemmes, Eric Tomsett, Issue 4, pp. 203–203
'EC Tax Scene: New Claims for Compensation in Respect of U.K. Advance Corporation Tax Regime', Anno Rainer, Otmar Thoemmes, Eric Tomsett, Issue 4, pp. 203–204
'EC Tax Scene: ECJ Upholds Withholding on Tax Credit Payments', Adam Craig, Hans van den Hurk, Anno Rainer, Jan Roels, Otmar Thoemmes, Eric Tomsett, Issue 4, pp. 204–205
'US Tax Scene: Treasury Department Issues Final Rules on Treatment of Income from International Operation of Ships and Aircraft', Bruce Reynolds, Brian Giannattasio, Issue 4, pp. 205–207

'Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report', Robert J. Danon, Issue 5, pp. 210–222
'Summary of Changes in German International Tax Law in 2003', Robert Amann, Max Göttsche, Frank Stockmann, Issue 5, pp. 223–231
'Bye Bye Imputation System, Welcome One-Tier System: The New Corporate Tax System in Singapore', Norbert Hennig, Issue 5, pp. 231–250
'Have Your Cake and Eat It Too: New Regulations for Limitation Dutch Dividend Withholding Tax', Jeroen van Beers, Issue 5, pp. 250–254
'Dutch Thin Capitalization Rules from 2004 Onwards', Arco Bobeldijk, Arthur Hofman, Issue 5, pp. 254–261
'Ukraine: Taxes for Foreign Investors', Arthur Nitsevych, Ivan Movlyak, Issue 5, pp. 261–263
'EC Tax Scene: ECJ Likely to Outdistance New EU Proposal for Cross-Border Mergers', Otmar Thömmes, Issue 5, pp. 264–264
'EC Tax Scene: Inheritance Tax – A New Issue on the ECJ' s List of Discriminatory Provisions', Otmar Thömmes, Issue 5, pp. 264–265
'US Tax Scene: IRS Rules Treaties Allow Taxation of Non-US Partners', Thomas Fuller, Eric Sloan, Patrick Browne, Issue 5, pp. 265–266

'ICT and Profit Allocation within Multinational Groups', Otto H. Jacobs, Christoph Spengel, Anne Schäfer, Issue 6/7, pp. 268–283
'State Aid and Tax: the Third Way?', Christiana Panayi, Issue 6/7, pp. 283–306
'In the Wake of Lankhorst-Hohorst', Otto-Ferdinand Graf Kerssenbrock, Issue 6/7, pp. 306–319
'German Tax on True Sale Securitizations: Recent Developments', Astrid Poenicke, Issue 6/7, pp. 319–325
'The EU Interest and Royalty Directive: The Italian Perspective', Paolo Troiano, Issue 6/7, pp. 325–331
'United States To Retain DISC Incentive After Extraterritorial Income Repeal', Robert Feinschreiber, Margaret Kent, Issue 6/7, pp. 331–335
'Cross-border Transfers of Participations within a Group: a Note on a Recent Judgment Rendered by the Swiss Supreme Court', Robert J. Danon, Issue 6/7, pp. 336–339
'The New Swiss-Israeli Tax Treaty', Hugues Salomé, Robert J. Danon, George Rosenberg, Issue 6/7, pp. 339–342
'EC Tax Scene: French Exit Taxation for Individuals Violates EC Treaty', Otmar Thömmes, Issue 6/7, pp. 343–344
'EC Tax Scene: EU Enlargement and Direct Taxation', Anno Rainer, Issue 6/7, pp. 344–345
'US Tax Scene: IRS Revises Strategies for Combating Foreign Tax Credit Planning', Connie Angle, Michael Danilack, Roger Brown, Issue 6/7, pp. 346–347
'China Tax Scene', Daniel Chan, Issue 6/7, pp. 348–349

'World Trends in Tax Policy: An Economic Perspective', Howell H. Zee, Issue 8/9, pp. 352–364
'Recent Trends in European and International Taxation', Albert J. Rädler, Issue 8/9, pp. 365–376
'Place of Effective Management as a Tie-Breaker-Rule-Concept, Developments and Prospects', Eva Burgstaller, Katharina Haslinger, Issue 8/9, pp. 376–387
'Electronic Commerce and the United Nations Model Double Taxation Convention', Gishlain T.J. Joseph, Issue 8/9, pp. 387–401
'The New German Thin Capitalization Rules: Tax Planning Incompatibility with European Law', Andreas Körner, Issue 8/9, pp. 401–415
'Brazilian Taxation of Capital Gains Earned by Non-Residents on Sale of Assets Located in Brazil – Analysis of Article 26 of Law No. 10,833 of 29 December 2003', Simone Musa, Marcos V. Prado, Issue 8/9, pp. 415–422
'Treatment of Foreign Mergers under US Tax Law', Clemens Ph. Schindler, Issue 8/9, pp. 422–427
'Value Added Tax in Sub-Saharan Africa: A Critique of IMF VAT Policy', Scott Riswold, Issue 8/9, pp. 427–445
'Xin Zhang, The Law and Practice of International Tax Treaties in China', Liao Yixin, Issue 8/9, pp. 446–447
'EC Tax Scene: ECJ to Decide on Protection of Non-EU Companies against Discrimination', Otmar Thömmes, Stephan Mueller, Issue 8/9, pp. 448–449
'US Tax Scene: PFIC Mark-to-Market Regulations Finalized', Tom Fuller, Roger M. Brown, Connie Angle, Issue 8/9, pp. 450–451
'US Tax Scene: Temporary Regulations Address Over-Apportionment of Expenses to Foreign Sources', Diane Renfroe, Raymond Lincourt, Issue 8/9, pp. 451–452
'China Tax Scene: China Liberalizes Foreign Investment in its Retail and Distribution Sectors', Daniel Chan, Issue 8/9, pp. 452–456

'The Cost of Harmony', Barry Bracewell-Milnes, Issue 10, pp. 458–459
'The Evolution of Article 4(3) and Its Impact on the Place of Effective Management Tie Breaker Rule', Sarig Shalhav, Issue 10, pp. 460–476
'CFC Legislation in Germany', Guido Forster, Dirk Schmidtmann, Issue 10, pp. 476–486
'Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital', Aurora Ribes, Issue 10, pp. 486–493
'Italian Thin Capitlization Rules, Tax Treaties and EC Law: Much Ado About Something', Michele Gusmeroli, Massimiliano Russo, Issue 10, pp. 493–519
'China: The Characteristics and Trend of the New Tax System Reform', Lingguang Bao, Issue 10, pp. 519–523
'DISC’s Related Foreign Export Corporations at Centre Stage', Margaret Kent, Robert Feinschreiber, Issue 10, pp. 523–529
'EC Tax Scene: Challenge to UK CFC Legislation Referred to ECJ', Adam Craig, Anno Rainer, Jan Roels, Otmar Thömmes, Eric Tomsett, Han van den Hurk, Issue 10, pp. 530–532
'EC Tax Scene: Implementation of EC Interest and Royalties Directive in Germany', Katja Nakhai, Otmar Thömmes, Issue 10, pp. 532–533
'US Tax Scene: US IRS Issues Proposed Regulations on ECI Treatment of Stock Held by Foreign Insurance Companies', Thomas Fuller, Mindy Herzfeld, Issue 10, pp. 533–533
'China Tax Scene: Exemption from withholding tax on cross-border swap payments in respect of certain hedged transactions', Daniel Chan, Issue 10, pp. 534–534

'A Europe à deux vitesses for Enterprise Taxation?', Otmar Thoemmes, Issue 11, pp. 536–537
'Taxation Problems of Cross-border Leasing', Mats Tjernberg, Issue 11, pp. 538–543
'Treaty Shopping ? The Perspective of National Regulators', Svetozara Petkova, Issue 11, pp. 543–550
'German Thin Capitalisation Rules: Unofficial Translation of the Federal Ministry of Finance Letter dated July 15, 2004', Ulrich Ränsch, Alexandra John, Issue 11, pp. 550–563
'Synthesis of Italian Tax Reform', Francesco Nobili, Marco Abramo Lanza, Issue 11, pp. 564–567
'An EU View on the New Protocol to the Tax Treaty between the US and the Netherlands', Saskia Rienks, Issue 11, pp. 567–577
'EC Tax Scene: Shareholder Relief for Investments in Foreign Corporations to Be Extended', Otmar Thoemmes, Stefan Mueller, Issue 11, pp. 578–579
'US Tax Scene: New Protocol to US-Barbados Treaty Signed', Phil Morrison, Harrison Cohen, Chad Munz, Issue 11, pp. 579–581
'China Tax Scene: Beware of Using Up the Foreign Exchange Debt Quota From Borrowing Foreign Loans with a Term of More Than One Year', Daniel Chan, Issue 11, pp. 582–582

'Taxation of Trust Funds in Germany', Manfred J. Klein, Issue 12, pp. 584–586
'Switzerland: Taxation of Employment Income - Compliance of Swiss Tax Law with the EC-Swiss Sectoral Agreement on Free Movement of Persons', Roger M. Cadosch, Issue 12, pp. 586–606
'Participation Exemption in the Italian Tax Reform', Paolo Gariboldi, Mario Starita, Issue 12, pp. 607–613
'Notable Fiscal and Tax Developments in India through the Finance (No. 2) Act 2004', Har Govind, Issue 12, pp. 614–628
'EC Tax Scene: ECJ Rules on Imputation Tax Credits in EU Member States', Otmar Thoemmes, Issue 12, pp. 629–630
'US Tax Scene: Proposed Regulations Issued on Treatment of Stapled Foreign Corporations', Diane Renfroe, Mindy Herzfeld, Issue 12, pp. 630–631
'China Tax Scene: PRC Tax Update', Daniel Chan, Issue 12, pp. 632–634

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