'Intertax Initiates Publication of Optional Double Blind Peer–Reviewed Articles', Ana Paula Dourado, Pasquale Pistone, Issue 1, pp. 2–3
'Taxation of Cross–Border Hybrid Finance:A Legal Analysis', Eva Eberhartinger, Martin Six, Issue 1, pp. 4–18
'CCCTB: Some Observations on Consolidation from a Dutch Perspective', Paul H.M. Simonis, Issue 1, pp. 19–39
'Action Against Capital Funds the Danish Rules on CFC Taxation and Thin Capitalization are Inadequate', Thomas Rønfeldt, Issue 1, pp. 40–50
'The Role of the Italian Tax Police (‘Guardia Di Finanza’) in Cross–Border Audits and Cross–Border Requests for Tax Assistance', Saverio Capolupo, Issue 1, pp. 51–55
'Australasian and South East Asian Venture Capital Tax Expenditure Programs', Peter Edmundson, Stephen Barkoczy, Issue 1, pp. 56–73
'Windfall Profits Tax on Oil and Gas: US and Latin American Approach', Alvaro R. Villegas Aldazosa, Issue 1, pp. 74–80
'EC Tax Scene', Hans van den Hurk, Gerben Weening, Issue 1, pp. 81–82
'US Tax Scene', Carlo Hassan, Paolo Ippoliti, Thomas Fuller, Mark Wanek, Issue 1, pp. 83–83

'Comments on the OECD Restructuring Discussion Draft', Baker & McKenzie, Issue 2, pp. 86–86
'Transfer Pricing Aspects of Business Restructurings: Introduction', Issue 2, pp. 89–106
'Issues Note No. 2: Arm’s Length Compensation for the Restructuring Itself', Issue 2, pp. 107–123
'Issues Note No. 3: Remuneration of Post–Restructuring Controlled Transactions', Issue 2, pp. 124–137
'Issues Note No. 4: Recognition of the Actual Transactions Undertaken', Issue 2, pp. 138–146

'The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction', Rita de la Feria, Issue 3, pp. 148–165
'Prohibition of Abuse of Law: A New General Principle of EU Law? 3–4 October 2008, Oxford (UK)', Paolo Piantavigna, Issue 3, pp. 166–175
'VAT Grouping in Spain: An Interesting Opportunity', Francisco Magraner Moreno, Mercedes Fuster Gómez, Issue 3, pp. 176–183
'Current Developments of Contributions to US Pension Plans under German Tax Law', Tim Lühn, Issue 3, pp. 184–187
'The Case of Income Tax Evasion in Jordan', Bashar H. Malkawi, Ayman E. Haddad, Issue 3, pp. 188–196
'International Tax Planning with Comtax', Prof. Dr. Rainer Zielke, Issue 3, pp. 197–206
'US Tax Scene', Harrison Cohen, Kelly Kogan, Mark Wanek, Issue 3, pp. 207–209

'The Columbus Container Services ECJ Case and Its Consequences: A Lost Opportunity to Shed Light on the Scope of the Non–discrimination Principle', Jose Calderón, Andrés Baez, Issue 4, pp. 212–222
'The Interaction between Business Profits and Income from Immovable Property under Tax Treaties: Is It All about Definitions?', Francesco Saverio Scandone, Issue 4, pp. 223–234
'Article 21 of the OECD Model Convention: Past, Present, and Future', Andrea Detweiler, Issue 4, pp. 235–249
'IRS Issues Long–Awaited Temporary Regulations on Cost–Sharing Arrangements', Baker & McKenzie North America Transfer Pricing Group, Issue 4, pp. 250–262
'The Spanish Investment Fund in the International Real Estate Market: Special Reference to Hungary', María Pilar Alguacil Marí, Issue 4, pp. 263–269
'Entrepreneurship and New Theories of Taxation of Equity–Based Incentives', Michael Nwogugu, Issue 4, pp. 270–277
'EC Tax Scene', Joseph Caruana, Stephen Reyes, Louise Gonçalves, Issue 4, pp. 278–278
'US Tax Scene', Phil Morrison, Mark Wanek, Thomas Fuller, Issue 4, pp. 279–279

'The Limits of the EC Concept of ‘Direct Tax Restriction on Free Movement Rights’, the Principles of Equality and Ability to Pay, and the Interstate Fiscal Equity', Dr Adam Zalasiński, Issue 5, pp. 282–297
'Comments on the Proposed Article 7 of the OECD Model Convention', Josine S.A. van Wanrooij, Issue 5, pp. 298–306
'Third-Country Relations with the European Community: A Growing Snowball', Tatiana Falcao, Issue 5, pp. 307–321
'VAT Transfer-Pricing Rules: A Portuguese Perspective', Alexandra Martins, Issue 5, pp. 322–330
'The 2009 Reform of the German Inheritance and Gift Tax Act', Mike Wienbracke, Issue 5, pp. 331–337
'US Tax Scene', Thomas Fuller, Diane Renfroe, Issue 5, pp. 338–340

'Looking Beyond Cartesio: Reconciliatory Interpretation as a Tool to Remove Tax Obstacles on the Exercise of the Primary Right of Establishment by Companies and Other Legal Entities', Ana Paula Dourado, Pasquale Pistone, Issue 6/7, pp. 342–345
'How Does the European Court of Justice Treat Precedents in Its Case Law? Cartesio and Damseaux from a Different Perspective: Part I', Rita Szudoczky, Issue 6/7, pp. 346–362
'Exit Taxation after Cartesio: The European Fundamental Freedom’s Impact on Taxing Migrating Companies', Hermann Schneeweiss, Issue 6/7, pp. 363–374
'The German Approach to Taxing Business Restructurings: An Arm’s Length Ahead?', Gerrit Frotscher, Andreas Oestreicher, Issue 6/7, pp. 375–381
'Taxation of Capital Gains in the European Union, Norway, and Switzerland: An Empirical Survey with Recommendations for EU Harmonization and International Tax Planning', Rainer Zielke, Issue 6/7, pp. 382–405
'Is a Closer Cooperation between the Organization of Economic Cooperation and Development (OECD) and the European Union (EU) Needed? A Practical Approach to Real-World Tax Issues Concerning the EU and Beyond', Thomas J. Obhof, Issue 6/7, pp. 406–413
'Proper Publication of Legal Texts Relevant for Taxation Tax Aspects of the ECJ Judgment in the Skoma-Lux Case', Krzysztof Lasiński-Sulecki, Issue 6/7, pp. 414–420
'US Tax Scene', Thomas Fuller, Issue 6/7, pp. 421–421

'Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe', Dr Sigrid J.C. Hemels, Issue 8/9, pp. 424–435
'CCCTB and Business Reorganizations The Common Consolidated Corporate Tax Base and Business Reorganizations', Ioanna Mitroyanni, Chiara Putzolu, Issue 8/9, pp. 436–448
'Tax Treaty Consequences of Secondary Transfer Pricing Adjustments', Renata R. Teixeira, Issue 8/9, pp. 449–472
'The Elimination of Double Taxation of Dividends in the EU: Cobelfret Means the End of Belgium’s Final Taxation', Marie Lamensch, Servaas van Thiel, Issue 8/9, pp. 473–482
'A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement)', Dr Cihat Öner, Issue 8/9, pp. 483–492
'Attribution of Profits to a Dependent Agent Permanent Establishment: An Analysis of the Indian Approach', Raghav Sharma, Issue 8/9, pp. 493–498
'Conference: Value Added Tax and Direct Taxation – Similarities and Differences', Elke Aumayr, Veronika Daurer, Thomas Ecker, Eva Geißler, Małgorzata Sęk, Marta Uss, Issue 8/9, pp. 499–505
'EU Tax Scene', Ioannis Tentes, Konstantinos Roumpis, Katja Nakhai, Alexander Linn, Michael Quinlan, Brian Leonard, Jose Antonio Bustos, Germán Miñano Fernández, Issue 8/9, pp. 506–507
'US Tax Scene', Phil Morrison, Gretchen Sierra, Harrison Cohen, Maruti Narayan, Issue 8/9, pp. 508–509

'The Achilles’ Heel of the Arm’s Length Principle and the Canadian GlaxoSmithKline Case', Jean-Pierre Vidal, Issue 10, pp. 512–528
'Mutual Agreement Procedure: Preventing the Compulsory Jurisdiction of the International Court of Justice?', Luciana Nobrega e Silva Loureiro, Issue 10, pp. 529–544
'In Search of Simplicity: Tax Reform in The Netherlands', Peter Pronk, Issue 10, pp. 545–552
'(Further) Implementation of the EU Merger Directive in Belgian Domestic Tax Legislation Opens New Opportunities for Tax Neutral Cross-Border Corporate Reorganizations', Steven Claes, Nick Van Gils, Issue 10, pp. 553–579
'Tax Matrix of Carbon Credit: An Indian Odyssey', Awanish Kumar, Ravi Prakash, Issue 10, pp. 580–590
'EC Tax Scene', Jasper Korving, Bill Dodwell, Brian Leonard, German Minano, Mathieu Isenbaert, Philippe Bielen, Hans van den Hurk, Issue 10, pp. 591–596
'US Tax Scene', Jeff O’Donnell, Richard Castanon, Issue 10, pp. 597–598
'China Tax Scene', Jon Eichelberger, Jinghua Liu, Roberta An, Issue 10, pp. 599–600

'The Uneasy Case and Fate of Article 293 Second Indent EC', Luc Hinnekens, Issue 11, pp. 602–609
'Emission Rights and Corporate Income Tax in the EU', Iñaki Bilbao Estrada, Lluís M. Fargas Mas, Ana Isabel Mateos Ansótegui, Issue 11, pp. 610–629
'Enhancing International Cooperation among Tax Authorities in the Assessment and the Recovery of Taxes: The Proposals for New European Directives', Andres Caram, Issue 11, pp. 630–646
'Attribution of Free Capital to Permanent Establishment of a Bank: A Vexed Issue, A General Overview and the Italian ‘State of the Art’', Massimiliano Gazzo, Issue 11, pp. 647–653
'The Evaluation of Royalty Payments in Transfer Pricing: An Approach from a Turkish Perspective', Ramazan Biçer, Issue 11, pp. 654–664
'EC Tax Scene', Hans van den Hurk, Issue 11, pp. 665–666
'China Tax Scene', Jon Eichelberger, Issue 11, pp. 667–668

'Corporate Tax Burden from a Worldwide Perspective', Elena Fernández Rodríguez, Antonio Martínez Arias, Issue 12, pp. 670–682
'Transfer Pricing and Anti-abuse Rules', Lioubov Pogorelova, Issue 12, pp. 683–693
'The EU JTPF Continues to Discuss Triangular Cases under the Arbitration Convention', Peter Hann, Issue 12, pp. 694–697
'Permanent Establishments in the Construction Industry', Radhakishan Rawal, Neha Bagri, Issue 12, pp. 698–700
'Advance Pricing Agreements in Turkey', Mehmet Devrim Askin, Issue 12, pp. 701–708
'US Tax Scene', Jeff O’Donnell, Richard Castanon, Issue 12, pp. 709–710
'EC Tax Scene', Brecht Sohier, Mathieu Isenbaert, Issue 12, pp. 711–711

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