The Merger directive - some broader issues -- The Influence of the merger directives on German tax law -- The Parent-subsidiary directive -- The EC arbitration convention -- Double taxation: an assesment of the lase EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties -- The Direct investment tax initiatives of the European Community: a view from the United States -- The European dimension in international tax law -- Loss compensation within the European Community -- Tax harmonisation in the EC - where are we and what are the prospects -- Guidelines on company taxation -- The Merger directive -- The Parent-subsidiary directive -- The Arbitration convention

1. Corporations -- Taxation -- Law and legislation -- European Economic Community countries
2. Consolidation and merger of corporations -- Taxation -- Law and legislation -- European Economic Community countries
3. Holding companies -- European Economic Community countries
4. Subsidiary corporations -- European Economic Community countries
5. Double taxation -- European Economic Community countries