'The Quest for Marketing Intangibles', Marc M. Levey, Monique von Herksen, Stephen Breckenridge, Kazuo Taguchi, James Dougherty, Antonio Russo, Stephen Schnorberger, Issue 1, pp. 2–9
'The Conflict of Characterisation Arising in Case of Repurchase of Shares by the Issuing Company in a Treaty Context', Barbara Emma Pizzoni, Issue 1, pp. 10–25
'Corporate Tax and the Global Village', Paulus Merks, Issue 1, pp. 26–31
'German Reference to the ECJ for a Preliminary Ruling: Unilateral Switch-over Clause and CFC Rules', Andreas Körner, Issue 1, pp. 32–36
'The Norwegian Group Contribution System in Cross-border Situations', Anna B. Passalacqua, Lors A. Henie, Issue 1, pp. 37–44
'EC Tax Scene: Compatibility of Dutch Dividend Withholding Tax Exemption with EC Law', Hans van den Hurk, Gerben Weening, Jasper Korving, Issue 1, pp. 45–46
'US Tax Scene: Tax Reform Panel Releases Recommendations', Susan Lyons, Connie Angle, Issue 1, pp. 46–46
'China Tax Scene: Provisional Administrative Measures of Tax Reductions and Exemptions', Jon Eichelberger, Issue 1, pp. 47–48

'Tax Systems and Non-Discrimination in the European Union', Glória Teixera, Issue 2, pp. 50–53
'Decision in the Marks & Spencer Case: a Step Forward, but No Victory for Cross-Border Group Taxation in Europe', Marc P. Scheunemann, Issue 2, pp. 54–57
'Europan Tax Law in the relations with the EFTA Countries', Jon Elvar Gudmundsson, Issue 2, pp. 58–85
'Attribution of Profits to Permanent Establishments of Multinational Banking Enterprises in Germany', Georg Seitz, Issue 2, pp. 86–95
'Swedish CFC-Rules under Scrutiny of EC Law: Harmful Tax Competition and the Free Movement of Capital in relation to Third Countries', Jens Schönfeld, Bettina Lieber, Issue 2, pp. 96–100
'The Judicial Application of Anti-Avoidance Doctrines in Greece and its Impact on International Tax Law', Katerina Perrou, Issue 2, pp. 101–111
'Conference Report: Recent and Pending Cases at the ECJ on Direct Taxation, 13-15 October 2005', Renata Fontana, Sabine Heidenbauer, Matthias Hofstätter, Vanessa Metzler, Tom O’Shea, Patrick Plansky, Hermann Schneeweiss, Issue 2, pp. 112–119
'EC Tax Scene', Eric Tomsett, Otmar Thömmes, Rainer Eismayr, Anno Rainer, Issue 2, pp. 120–123
'US Tax Scene', Tom Fuller, Connie Angle, Issue 2, pp. 124–124

'The Evolution of International Income Tax Law Applied to Global Trade', Cécile Brokelind, Issue 3, pp. 126–131
'Timing Issues Related to Changes in Treaty Residence or Source', Mario Tenore, Issue 3, pp. 132–142
'Can the Most-Favoured Nation Principle Influence the Use of Limitation on Benefits Clauses in Tax Treaties?', Anitza Zester, Issue 3, pp. 143–150
'Contours of a Modern Inheritance and Gift Tax', Inge van Vijfeijken, Issue 3, pp. 151–157
'Tax Harmonization in the European Union', Lucia Hrehorovska, Issue 3, pp. 158–166
'Some Notes on Social Security Pensions and Tax Evasion in Portugal', Onofre Alves Simöes, Ana Sofia Bragança, Issue 3, pp. 167–170
'EC Tax Scene: ECJ hears case concerning CFC legislation', Anno Rainer, Philippe Renier, Issue 3, pp. 171–172
'EC Tax Scene: AG Stix-Hackl rules on German tax exemption for non-profit organizations', Otmar Thömmes, Katja Nakhai, Issue 3, pp. 172–173
'US Tax Scene: International Technical Corrections Passed', Tim Tuerff, Harrison Cohen, Phil Morrison, Issue 3, pp. 174–175
'US Tax Scene: IRS Rules on Check-the-Box Status of Japanese TYKs', Phil Morrison, Tom Fuller, Jeremy Sina, Issue 3, pp. 175–175

'Taxation of Large-Scale Construction Projects and the OECD Discussion Draft on the Attribution of Profits to Permanent Establishment', Stefan Bendlinger, Maximilian Görl, Christian Schon, Issue 4, pp. 180–185
'Dutch Experience with European Developments: the Story of Dr. Jekyll and Mr. Hyde Continues ...', Frank Elsweier, Issue 4, pp. 186–194
'Is Brazil ’Developed’? Termination of the Brazil-Germany Tax Treaty', Napoleao Dagnese, Issue 4, pp. 195–198
'The 2005 Leiden Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice', Juanita Bezzina, Linda Favi, Angel Juarez, Barbara Emma Pizzoni, Massimiliano Russo, Issue 4, pp. 199–226
'EC Tax Scene: Advocate General Léger Opines on Belgian Coordination Centres', Anno Rainer, Issue 4, pp. 227–228
'EC Tax Scene: Are final decisions in breach of EC law subject to review?', Stephan Linhardt, Anno Rainer, Issue 4, pp. 228–229
'EC Tax Scene: UK Courts Rule on ACT Compensation Claims', Eric Tomsett, Issue 4, pp. 230–231
'EC Tax Scene: UK Court of Appeal Upholds Decision on Corporate Residence', Eric Tomsett, Issue 4, pp. 231–232
'US Tax Scene: Tax Court Rejects Regulation’s Timely Filing Requirement for ECI Expense Deductions', Phil Morrison, Tom Fuller, Richard Turnure, Issue 4, pp. 232–232

'The Impact of European Law on the Relations with Third Countries in the Field of Direct Taxation', Pasquale Pistone, Issue 5, pp. 234–244
'Cross-Border Tax Issues of Pensions', Walter Andreoni, Issue 5, pp. 245–254
'The Transfer of the Registered Office of a European Company. Some Tax Thoughts from a French Perspective', Daniel Gutmann, Issue 5, pp. 255–259
'German Supreme Tax Court Limits the Scope of the German Anti-Treaty Shopping Rule and Redefines Substance Requirements for Foreign Companies', Wilhelm Haarmann, Christoph Knödler, Issue 5, pp. 260–262
'The New Tax Regime for Expatriates in Spain', Begoña Pérez-Bernabeu, Issue 5, pp. 263–271
'Tax Evasion, Tax Avoidance and Tax Planning', Paulus Merks, Issue 5, pp. 272–281
'ECJ Rules on Holding Cost Deductions and Tax Rate Discrimination of PEs', Anno Rainer, Issue 5, pp. 282–285
'AG Rejects Nonresident Companies’ Claim for UK Tax Credits', Eric Tomsett, Issue 5, pp. 285–286
'ECJ Advocate General Stix-Hackl Opines on Italian IRAP', Anno Rainer, Issue 5, pp. 286–288
'US Treaty Refinements Through Litigation and Mutual Agreements', Susan Lyons, Connie Angle, Issue 5, pp. 288–289

'On the Controversial Role of the European Court in Corporate Tax Cases', Fred de Hosson, Issue 6/7, pp. 294–304
'Transfer Pricing Documentation: The EU Code of Conduct Compared with Member States Rules', Stephan Schnorberger, Juliane Rosenkranz, Manel Garcia, Issue 6/7, pp. 305–313
'Struggling with Words in Tax Jurisprudence - The Revival of Textualism in the Supreme Court of the United States of America', René Matteotti, Issue 6/7, pp. 314–332
'An Analysis of the 2005 Amendments to the Merger Directive', Aurelio Massimiano, Issue 6/7, pp. 333–352
'Commission Staff Working Document: Report on the Activities of the EU Joint Transfer Pricing Forum in the Field of Documentation Requirements Report prepared by the EU Joint Transfer Pricing Forum', Commission of the European Communities, Issue 6/7, pp. 353–373
'EC Tax Scene: ECJ AG Opinion Issued on U.K. Foreign Dividend Taxation', Eric Tomsett, Issue 6/7, pp. 374–375
'EC Tax Scene: ECJ AG Geelhoed Opines on Belgian Withholding Tax Credit', Anno Rainer, Issue 6/7, pp. 375–376
'EC Tax Scene: ECJ Advocate General Léger favours nondiscriminatory deduction for costs of tax advice', Anno Rainer, Issue 6/7, pp. 376–376
'EC Tax Scene: European Commission formally requests abolition of tax incentive schemes in Malta and Spain', Anno Rainer, Issue 6/7, pp. 377–377
'US Tax Scene: US Withholding and Related Reporting Regulations Finalized', Tom Fuller, Kelly Kogan, Issue 6/7, pp. 378–379

'The Transfer of Assets from a Permanent Establishment to its General Enterprise in the Light of European Tax Law', Mario Tenore, Issue 8/9, pp. 386–392
'APAs in Australia, Canada and the United States: Current Developments and Future Directions', Michelle Markham, Issue 8/9, pp. 393–405
'Transfer Pricing Documentation: The EU Code of Conduct Compared with Member State Rules (Part 2)', Richard Fletcher, Stephanie Pantelidaki, Stephan Schnorberger, Juliane Rosenkranz, Tigran Mkrtchyan, Pierre-Yves Bourtourault, Cyril Maucour, Giuliana Polacco, Eugenio Della Valle, Issue 8/9, pp. 406–417
'The SICAR: a New Luxembourg Vehicle for Private Equity and Venture Capital Investments', Mario Starita, Issue 8/9, pp. 418–422
'Important Fiscal Initiatives and Tax Changes in India in the Financial Year 2005-06', Har Govind, Issue 8/9, pp. 423–441
'Tax and Exchange Control: South Africa 2006', W.B. Cronje, Issue 8/9, pp. 442–445
'EC Tax Scene: AG concludes German rule restricting depreciation of holdings in subsidiaries violates EC law', Otmar Thömmes, Katja Nakhai, Issue 8/9, pp. 446–447
'EC Tax Scene: AG rules on withholding tax on remuneration paid to non-residents', Otmar Thömmes, Katja Nakhai, Issue 8/9, pp. 447–448
'EC Tax Scene: AG rules on CFC legislation in Cadbury Schweppes case', Eric Tomsett, Issue 8/9, pp. 448–449
'US Tax Scene: New US-Germany Protocol Zero Rates Intercompany Dividends, Updates Limitation on Benefits Provision', Thomas Fuller, Jeremy Sina, Issue 8/9, pp. 449–451

'VAT Treatment of Financial Services: A Primer on Conceptual Issues and Country Practices', Howard H Zee, Issue 10, pp. 458–474
'Timing Issues Related to the Changes of the Applicable Treaty Law', Mario Tenore, Issue 10, pp. 475–484
'‘D’istortion of the Common Market? Analysis and Future Perspectives of the MFN Clause Within EC Law', Miguel Cortez Pimentel, Issue 10, pp. 485–501
'Important Changes in Indirect Taxes through the Finance Act 2006', Har Govind, Issue 10, pp. 502–513
'Transfer Pricing Documentation: The EU Code of Conduct Compared with Member State Rules (Part 3)', Stephen Schnorberger, Imke Gerdes, Monique van Herksen, Issue 10, pp. 514–519
'The Netherlands - Introduction of a Fully Exempt Investment Fund Regime', Rob Havenga, Issue 10, pp. 520–521
'EC Tax Scene: ECJ Rules on German Deduction of Tax Advisory Fees', Otmar Thömmes, Issue 10, pp. 522–522
'EC Tax Scene: Update on Belgian Coordination Centre Regime', Anno Rainer, Issue 10, pp. 522–523
'EC Tax Scene: AG Rules on UK Thin Cap Regime', Eric Tomsett, Issue 10, pp. 523–524
'US Tax Scene: Accelerated Withholding Obligations Related to Phantom REMIC Income', Harrison Cohen, Richard Castanon, Issue 10, pp. 524–525
'China Tax Scene: State Council Issues Notice on Supporting Polices for the Implementation of the ‘Outline of the National Medium- and Long-Term Development Plan for Science and Technology (2006-2020)’', Jon Eichelberger, Issue 10, pp. 526–526

'Tax Jurisdiction in Electronic Commerce From the Perspective of Public International Law - A Particular Examination of Income Tax', Minyan Wang, Issue 11, pp. 530–551
'Temporal Limitations to Tax Judgments of the European Court of Justice', Eelco van der Stok, Andrew Thomson, Issue 11, pp. 552–558
'Taxation of Dividends Distributed by Portuguese Resident Companies', Rogério M. Fernandes Ferreira, António Fernandes de Oliveira, Issue 11, pp. 559–561
'The Transfer Pricing of Intangibles by Michelle Markham', Monique van Herksen, Issue 11, pp. 562–574
'EC Tax Scene: ECJ Rules UK CFC Legislation Contrary to EC Law', Eric Tomsett, Issue 11, pp. 575–575
'EC Tax Scene: ECJ Rules on Dutch Exit Tax', Hans van den Hurk, Gerben Weening, Jasper Korving, Issue 11, pp. 575–576
'US Tax Scene: Temporary Rules for Calculating US Interest Deduction and Branch Profits Tax of a Foreign Corporation', Diane Renfroe, Harrison Cohen, Richard Turnure, Issue 11, pp. 576–578

'Kirchberg 3 October 2006: Three Decisions that Did ... Not Change the Future of European Taxes', Pasquale Pistone, Issue 12, pp. 582–584
'In Search of a (New) Equilibrium Between Tax Sovereignty and the Freedom of Movement Within the EC', Dennis Weber, Issue 12, pp. 585–616
'Some Thoughts for E-Reforming the Tax System: Beyond the Bit Tax', Antonio Uricchio, Issue 12, pp. 617–621
'The 2006 Leiden Alumni Forum on Taxation of Cross-Border Dividends in Europe and the Relation with Third Countries: the Cases Pending Before the European Court of Justice', Renata Fontana, Raffaele Russo, Rita Szudoczky, Roger M. Cadosch, Issue 12, pp. 622–635
'ECJ Restricts Scope of CFC Legislation', Anno Rainer, Jan Roels, Otmar Thömmes, Eric Tomsett, Hans van den Hurk, Gerben Weening, Issue 12, pp. 636–638
'EC Tax Scene: Are Finnish cross-border group contributions tax-deductible for the contributor?', Anno Rainer, Issue 12, pp. 639–641
'US Tax Scene: Re-Proposed Branch Transaction Regulations Tighten Trigger on Currency Gains, Losses', Garner Prillaman, Jackie Tran, Issue 12, pp. 642–642

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