'Taxation and Property Rights under the European Convention on Human Rights', Rusen Ergec, Issue 1, pp. 2–11
'Anti-abuse Clause or Harmonization?', Thomas Rønfeldt, Issue 1, pp. 12–18
'Tax Aspects of a Luxembourg Securitization Company', Frank van Kuijk, Issue 1, pp. 19–25
'VAT Carousel Fraud: A European Problem from a Dutch Perspective', R.A. Wolf, Issue 1, pp. 26–37

'The Position of the EU Member States’ Associated and Dependent Territories under the Freedom of Establishment, the Free Movement of Capital and Secondary EU Law in the Field of Company Taxation', Daniël S. Smit, Issue 2, pp. 40–61
'A Step towards a Fair Corporate Taxation of Groups in the Emerging Global Market', Maarten F. de Wilde, Issue 2, pp. 62–84
'The Tenability of the Dutch Preservative Tax Assessment in Relation to Pension Benefits', Arco Bobeldijk, Karin Goossens, Issue 2, pp. 85–90
'Further Discrimination of Permanent Establishments: Tax Incentive to Maintain or Create Employment in Spain', Luis-Alfonso Martínez Giner, Issue 2, pp. 91–97
'Seminar on VAT on Financial Services at the University of Lisbon', Tomás Abecasis, Pavel Molek, Ana Rita Mota, Issue 2, pp. 98–108
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Richard Tan, Issue 2, pp. 109–109

'The Principle of Territoriality and Cross-Border Loss Compensation', Otto Marres, Issue 3, pp. 112–125
'Valuation Issues in Transfer Pricing of Intangibles: Comments on the Scoping of an OECD Project', Andreas Oestreicher, Issue 3, pp. 126–131
'Double Domicile: A Pseudo-problem in the Taxation of Departing Companies', Thomas Rønfeldt, Issue 3, pp. 132–139
'The Luxembourg IP Tax Regime', Frank van Kuijk, Issue 3, pp. 140–145
'Conference Report: ‘Double Taxation and Federal Systems’', Ruben Martini, Issue 3, pp. 146–148
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Richard Tan, Issue 3, pp. 149–149
'EC Tax Scene', Kendra Hann, Anbreen Khan, Hans van den Hurk, Jasper Korving, Issue 3, pp. 150–151
'US Tax Scene', Tim Tuerff, Harrison Cohen, Gretchen Sierra, Janet Schellinger, Oshan James, Issue 3, pp. 152–155

'International Tax Arbitrage', Tulio Rosembuj, Issue 4, pp. 158–168
'Worrying Interpretation of ‘Liable to Tax’: OECD Clarification Would Be Welcome', Arnaud de Graaf, Frank Pötgens, Issue 4, pp. 169–177
'Whirlpools and Sea Monsters: Navigating Tax Havens', Diego Quiñones Cruz, Issue 4, pp. 178–194
'Granting Tax Treaty Benefits to Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention', Bruno da Silva, Issue 4, pp. 195–206
'An In-Depth Analysis of New Transfer Pricing Documentation Rules', Piergiorgio Valente, Issue 4, pp. 207–222
'Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands', D.S. Smit, C.A.T. Peters, Issue 4, pp. 223–228
'China Tax Scene', Jinghua Liu, Richard Tan, Issue 4, pp. 229–229
'EU Tax Scene', Brian Leonard, German Minano, Issue 4, pp. 230–230
'US Tax Scene', Harrison Cohen, Issue 4, pp. 231–231

'Abusive Transactions on Financial Hybrids', Tulio Rosembuj, Issue 5, pp. 234–247
'Suggested Treaty Benefits Approaches for Collective Investment Vehicles (CIVs) and Its Investors under the OECD MTC 2010 update', Hein Vermeulen, Issue 5, pp. 248–256
'From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation in the European Union', Bruno da Silva, Issue 5, pp. 257–265
'Change of Individual’s Residence within EU: The ‘Tax Residence’ Issue as a Possible Obstacle from an Italian Perspective', Paolo Scarioni, Issue 5, pp. 266–270
'Retroactivity: Swedish Practice on Legislation by Governmental Communication', Robert Påhlsson, Issue 5, pp. 271–275
'Is the Tax Relevance of Data Really Explosive in the German Electronic Tax Field Audit?', Otto-Ferdinand Graf Kerssenbrock, Issue 5, pp. 276–281
'Amendments to Particular Turkish Tax Laws', Ramazan Biçer, Issue 5, pp. 282–292
'EC Tax Scene', Michael Weismann, Petra Apfelthaler, Jasper Korving, Issue 5, pp. 293–294

'A Critical Review of the Definition of Tax Avoidance in the Case Law of the European Court of Justice', Rami Karimeri, Issue 6/7, pp. 296–316
'The Efficacy of Thin Capitalization Rules and Their Barriers: An Analysis from the UK and German Perspective', Claus-Peter Knöller, Issue 6/7, pp. 317–336
'Treaty Entitlement of Investment Funds: The German Perspective', Florian Haase, Issue 6/7, pp. 337–342
'Lesson Learned by the New Italian Law on Limited Tax Shield on Debt: Much Ado about Nothing', Alberto Lanzavecchia, Giulio Tagliavini, Issue 6/7, pp. 343–352
'New Tax Regime in the Dutch Caribbean: International Aspects', Peter Kavelaars, Issue 6/7, pp. 353–364
'Luxembourg’s Move towards IFRS: Income Tax Impact', Anna Sergiel-Bhardwaj, Issue 6/7, pp. 365–372

'Coordinating Tax Strategies at the EU Level as a Solution to the Economic and Financial Crisis', Giuseppe Melis, Federica Pitrone, Issue 8/9, pp. 374–380
'Determinants of Effective Tax Rate: Evidence for USA and the EU', Elena Fernández-Rodríguez, Antonio Martínez-Arias, Issue 8/9, pp. 381–395
'Financial Innovation and a Universally Applicable Distinction between Accruals and Realization Taxation', Richard Wood, Issue 8/9, pp. 396–403
'The (In)Consistency of the German Foreign Transaction Tax Act with European Law', Benjamin Cortez, Thorsten Vogel, Issue 8/9, pp. 404–416
'Employer Tax Implications of Inbound Assignments to Germany — A Wage Tax Driven Overview on Domestic German and Double Tax Treaty Regulations', Lukas Hilbert, Issue 8/9, pp. 417–425
'Update on the Dutch Fund for Joint Account (‘closed’ FGR): Asset Pooling Vehicle for International Investors and Pension Funds', Michiel Beudeker, Issue 8/9, pp. 426–435
'The Impact of the UN and OECD Model Tax Conventions on Turkish Tax Treaties', Hakan Üzeltürk, Issue 8/9, pp. 436–448
'The Compatibility of the Estonian Tax Treatment of Real Estate Income with EU Law', Erki Uustalu, Issue 8/9, pp. 449–458

'Dividend Withholding Tax Planning Techniques: Part 1', Paulus Merks, Issue 10, pp. 460–470
'Exit Taxes on Companies in the Context of the EU Internal Market', Daria Zernova, Issue 10, pp. 471–493
'Non-profit Taxation on Corporations in the EU: Lessons from Corporate Tax Reforms in Germany and Tax Implications of the Global Economic Crisis', Christoph Spengel, Benedikt Zinn, Issue 10, pp. 494–520
'Changes in the Application of Tax Treaties in Sweden', Maria Hilling, Issue 10, pp. 521–523

'Dividend Withholding Tax Planning Techniques: Part 2', Paulus Merks, Issue 11, pp. 526–533
'Pioneering Decision of the Constitutional Court of Hungary to Invoke the Protection of Human Dignity in Tax Matters', Daniel Deák, Issue 11, pp. 534–542
'Tax Avoidance and Non-proportional Demergers', Filippo Alessandro Cimino, Issue 11, pp. 543–546
'New Tax Rules on Cross-Border Mergers and Demergers in Norway and Their Compatibility with the EEA Agreement', Anna B. Scapa Passalacqua, Issue 11, pp. 547–556
'Non-exhausted Losses and the Merger Directive: What It Fails to Say', Jeanette Calleja Borg, Issue 11, pp. 557–563
'Applicability of Double Taxation Avoidance Agreements to Fiscally Transparent Entities: An Indian Perspective', Anish Agarwal, Tarumoy Chaudhuri, Issue 11, pp. 564–569
'Legal Valuation in Chinese VAT and Business Tax', Xiaoqiang Yang, Issue 11, pp. 570–575

'Visiting Academics in Double Tax Treaties', Peter N. Csoklich, Oliver-Christoph Günther, Issue 12, pp. 578–602
'Exchanging Information with the Developing World: A Digression on the Global Forum Exchange of Information's Interaction with Developing Economies', Tatiana Falcão, Issue 12, pp. 603–612
'Contradicting Views of Exit Taxation under OECD MC and TFEU: Are Exit Taxes Still Allowed in Europe?', Tiiu Albin, Fernando de Man, Issue 12, pp. 613–625
'The Luxembourg Financing Circular: Something New on the Horizon?', Frank van Kuijk, Taco Wiertsema, Issue 12, pp. 626–637

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »