Foreword / Göte Magnusson Sweden and the European Community: past the point of no return / L. d'Ansembourg The accession to the European Community / Eric Janssen Recent and future changes in Swedish company law due to expected membership of the common market / L. Pehrson The Bangemann proposals / J.M.M. Maeijer Sweden after the 1990 tax reform / G. Lindencrona The concept of informal capital: the "Swedish Grandparent" case / H.M.N. Schonis Scandinavian airlines system and the allocation rule of Article 8 of the 1977 OECD-Model Treaty / J.W. Bellingwout, S.F.J.J. Schenk Controlled foreign company (CFC) legislation in Sweden / N.C. von Koch.