'The Ability to Pay in the European Market: An Impossible Sudoku for the ECJ', Chiara Bardini, Issue 1, pp. 2–20
'Recent Application of the Dynamic Interpretation for Royalties by the Spanish Tax Administration', Dr Aurora Ribes, Issue 1, pp. 21–30
'Collective Investment Vehicles in International Tax Law: The Swiss Perspective', Dr Reto Heuberger, Stefan Oesterhelt, Issue 1, pp. 31–37
'Bollywood and the World of Tax Treaties', D.P. Sengupta, Issue 1, pp. 38–44
'Evaluation of the Special Tax Treatment for Agricultural Producers in Russia', Galina Goncharenko, Hennie van der Veen, Issue 1, pp. 45–53
'China Tax Scene', Jinghua Liu, Roberta An Chang, Jon Eichelberger, Issue 1, pp. 54–55
'EC Tax Scene', Issue 1, pp. 56–60

'Shareholder Debt Financing and Double Taxation in the OECD: An Empirical Survey with Recommendations for the Further Development of the OECD Model and International Tax Planning', Rainer Zielke, Issue 2, pp. 62–92
'Swiss Court Denies European Frontier Workers Their ‘Schumacker’ Rights (Comment on the 31 August 2009 Decision of the Geneva-Based ‘Commission Cantonale de Recours en Matiètre Administrative’ in the Boitelle Case)', Marie Lamensch, Servaas van Thiel, Issue 2, pp. 93–104
'National Tax Sovereignty and EC Fundamental Freedoms: The Impact of Tax Obstacles on the Internal Market', María Cruz Barreiro Carril, Issue 2, pp. 105–113
'Recovery of Certain Assets to the Turkish National Economy under the Financial Stimulus Package', Ramazan Biçer, Issue 2, pp. 114–117
'The Battle against Tax Havens Rages on in Kazakhstan . . . Tax Treaty Partners Being Victimized', Richard Bregonje, Sergey Bezborodov, Issue 2, pp. 118–127
'EC Tax Scene', Hans van den Hurk, Jasper Korving, Brian Leonard, German Miñano, Koen Dewilde, Erwan Loquet, Joanna Denton, Issue 2, pp. 128–131
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Roberta An Chang, Issue 2, pp. 132–133

'Double Taxation Treaties: The Autonomous Interpretation Method in German and English Law; as Demonstrated by the Case of the Silent Partnership', Maren Heidemann, Andreas Knebel, Issue 3, pp. 136–152
'The External Implied Competence of the European Union and the Impact of Bilateral Treaties on the Taxation of Cross-Border Savings', Jad A. Taha, Issue 3, pp. 153–162
'Selected Issues on Interstate Apportionment of Corporation Income Tax in the US: A Model for Europe?', L. Thomas Marchlen, Issue 3, pp. 163–166
'The Income Tax Paradox', Deborah Schanz, Sebastian Schanz, Issue 3, pp. 167–169
'Free Competition: How Tax Evasion and Tax Competition Distort Markets – The Brazilian Perspective', Igor Mauler Santiago, Issue 3, pp. 170–176
'The Arm’s Length Principle: Fiscalism or Economic Realism? A Few Reflections', Adam Biegalski, Issue 3, pp. 177–186
'EC Tax Scene', Hans van den Hurk, Jasper Korving, Issue 3, pp. 187–188
'US Tax Scene', Olderigo Fantacci, Thomas Fuller, Paolo Ippoliti, Issue 3, pp. 189–191
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Jane Tang, Issue 3, pp. 192–192

'Transfer Pricing and Community Law: The SGI Case', Philip Baker, Issue 4, pp. 194–196
'Taxation of Cross-Border Dividends and EC Fundamental Freedoms', Joachim Englisch, Issue 4, pp. 197–221
'Taxation of Dividends: A Comparison of Selected Issues under Article 10 OECD MC and the Parent-Subsidiary Directive', Mario Tenore, Issue 4, pp. 222–238
'Tax Amnesties of EU Member States and Their Compatibility with EU Law', Enrico Traversa, Issue 4, pp. 239–248
'The Next Step in German Tax Reform: Accelerating Economic Growth', Johannes Huken, Issue 4, pp. 249–252
'EC Tax Scene', Bill Dodwell, Ricardo Gómez-Acebo, Hans van den Hurk, Jasper Korving, Brian Leonard, Germán Miñano, Issue 4, pp. 253–255
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Roberta An Chang, Issue 4, pp. 256–257

'Revisiting the Dutch Interest Box under the EU State Aid Rules and the Code of Conduct: When a ‘Disparity’ Is Selective and Harmful', R. Szudoczky, J.L. van de Streek, Issue 5, pp. 260–280
'Some Thoughts on a Fair Allocation of Corporate Tax in a Globalizing Economy', Maarten F. de Wilde, Issue 5, pp. 281–305
'Improvements in German Tax Law for Tax Planning and Tax Transactions', Christian Brodersen, Tino Duttiné, Issue 5, pp. 306–311
'A Mundane Journey to Vodafone Ruling and Its Aftermath in India', Awanish Kumar, Vikash K. Sinha, Issue 5, pp. 312–324
'US Tax Scene', Tim Tuerff, Phil Morrison, Peter Gemesi, Gretchen Sierra, Maruti Narayan, Mark Wanek, Attila Kovesdy, Jeremy Sina, Anthony Cook, Issue 5, pp. 325–329
'EC Tax Scene', Ricardo Gómez-Acebo, German Miñano, Lars Rehfeld, Andreas Nolting, Issue 5, pp. 330–331

'Between Extremes: Merging the Advantages of Separate Accounting and Unitary Taxation', Norbert Herzig, Manuel Teschke, Christian Joisten, Issue 6/7, pp. 334–349
'Financial Transactions in Today’s World: Observations from a Transfer Pricing Perspective', David Ledure, Paul Bertrand, Michel van der Breggen, Matthew Hardy, Issue 6/7, pp. 350–358
'The Inheritance Tax in Spain from the Perspective of Free Movement of Capital and Right of Establishment', Francisco Adame Martínez, Issue 6/7, pp. 359–370
'The European Commission’s Infringement Cases about Spanish Exit Taxes Provisions for Individuals and Companies', Alfonso Sanz Clavijo, Issue 6/7, pp. 371–377
'Advance Pricing Agreements: The Way Forward for India', Kartikey Mahajan, Jasmeet Singh, Issue 6/7, pp. 378–383
'EC Tax Scene', Hans van den Hurk, Jasper Korving, Otmar Thoemmes, Alexander Linn, Katja Nakhai, Stefan Mueller, Issue 6/7, pp. 384–387
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Richard Tan, Issue 6/7, pp. 388–389
'US Tax Scene', Paul Epstein, Harrison Cohen, Tom Fuller, Kelly Kogan, Issue 6/7, pp. 390–391

'Consequences of the Implementation of the CCCTB Regime on EU Member States Tax Collection: Will CCCTB Have a Dramatic or Only a Severe Effect on Public Finances?', Lluís M. Fargas Mas, Issue 8/9, pp. 394–420
'Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India, and Russia', Dieter Endres, Katharina Finke, Clemens Fuest, Theresa Lohse, Christoph Spengel, Issue 8/9, pp. 421–429
'Treaty Analysis of Articles 10, 11, and 12 OECD MC in Brazil and China', Sergio Sirabella, Issue 8/9, pp. 430–461
'Taxation: A New Corporate Governance Instrument in France?', Jean-Luc Rossignol, Issue 8/9, pp. 462–464
'The Netherlands: New Legislation Regarding the Taxation of Trusts', Xavier Auerbach, Jogchum Buursma, Issue 8/9, pp. 465–471
'EC Tax Scene', Hans van den Hurk, Jasper Korving, Maria Trakadi, Issue 8/9, pp. 472–474

'An Ever Distant Union: The Cross-Border Loss Relief Conundrum in EU Law', Violeta Ruiz Almendral, Issue 10, pp. 476–501
'Contributing a Developing Country’s Perspective to International Taxation: United Nations Tender for Development of a Transfer Pricing Manual', Tatiana Falcão, Issue 10, pp. 502–508
'Shareholders’ Subordination Agreements in Light of German Commercial Law, Insolvency Law and Tax Law', Otto-Ferdinand Graf Kerssenbrock, Issue 10, pp. 509–526
'The New Italian CFC Rules: EU Holding Companies Challenge the ‘Artificial Arrangement’ Assessment', Paolo Scarioni, Simone Muni, Issue 10, pp. 527–531
'International Pension Portability: The Dutch Approach Reviewed', Hans van Engelshoven, Issue 10, pp. 532–537
'An Analysis of the Tax Convention between Luxembourg and the United Arab Emirates', Filippo Federico Miotto, Issue 10, pp. 538–543
'US Tax Scene', Paul Epstein, Harrison Cohen, Robert Rothenberg, Kelly Kogan, Issue 10, pp. 544–549
'EC Tax Scene', Hans van den Hurk, Jasper Korving, Katja Nakhai, Issue 10, pp. 550–552

'Cost Sharing and the Acrobatics of Arm’s Length Taxation', Yariv Brauner, Issue 11, pp. 554–567
'Tax Neutrality in the Exercise of the Right of Establishment within the EU and the Funding of Companies', César García Novoa, Issue 11, pp. 568–576
'The Concept of Permanent Establishment: A Comparative Analysis of Tax Treaty and Swiss Domestic Tax Law', Daniel de Vries Reilingh, Issue 11, pp. 577–587
'Grey Markets and Transfer Pricing', Lioubov Pogorelova, Issue 11, pp. 588–600
'Flat but Fair: A Proposal for a Socially Conscious Flat Rate Tax in the Netherlands', Raymond Gradus, Issue 11, pp. 601–610
'Flat Personal Income Tax Rate in Russia:Virtual Deductions and Real Budgetary Income', Vladimir Tyutyuryukov, Issue 11, pp. 611–618
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Richard Tan, Issue 11, pp. 619–619
'US Tax Scene', Tim Tuerff, Phil Morrison, Seth Goldstein, Harrison Cohen, Gretchen Sierra, Issue 11, pp. 620–621
'EC Tax Scene', Giles Salmond, Issue 11, pp. 622–622

'The Paradox of Gross Taxation at Source', Rui Camacho Palma, Issue 12, pp. 624–642
'Profit-Participating Loans in International Tax Law', Jakob Bundgaard, Katja Joo Dyppel, Issue 12, pp. 643–662
'Domestic and Cross-Border Loss Relief in the European Union', Reinout Kok, Issue 12, pp. 663–671
'The High Court in India Relies on OECD Approach for Marketing Intangibles in the Maruti Suzuki Case', Marc M. Levey, Brian P. Arthur, Issue 12, pp. 672–680
'Classification of Foreign Entities in The Netherlands: Recent Developments', Auke W.G. Lamers, Issue 12, pp. 681–691
'Italy – Tax Audits to Identify Fictitious Corporate Residence', Piergiorgio Valente, Issue 12, pp. 692–700
'EC Tax Scene', Johan Van Der Paal, Ivan Massin, Pascal Noël, Vincent Reynvoet, Katja Nakhai, Alexander Linn, Issue 12, pp. 701–703
'US Tax Scene', Tim Tuerff, Connie Angle, Issue 12, pp. 704–705

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