'Index', Issue 1, pp. 1–9
'The Court of Justice and the OECD Model Tax Conventions or the Uncertainties of the Distinction between Hard Law, Soft Law, and No Law in the European Case Law', Thomas Dubut, Issue 1, pp. 2–12
'Internal and External Neutrality: On the Significance of the Allocation of the Powers of Taxation on the Choice between a Permanent Establishment and a Subsidiary in Relation to the Danish Territoriality Principle', Thomas Rønfeldt, Issue 1, pp. 13–23
'The CCCTB Concept of Consolidation and the Rules on Entering a Group', Jan van de Streek, Issue 1, pp. 24–32
'Trade and Transfer Pricing', Lioubov Pogorelova, Issue 1, pp. 33–53
'The International Public Law Effectiveness Principle and Qualification Conflicts from a Dutch Perspective', Frank P. G. Pötgens, Lucas J. de Heer, Issue 1, pp. 54–62
'Advance Pricing Arrangement Reform in Australia: Was It Worth the Wait?', Michelle Markham, Issue 1, pp. 63–74
'On the Profitability of Investments in Photovoltaic Modules in Germany under Consideration of Taxation', Sebastian Schanz, Issue 1, pp. 75–82

'The Growing Importance of the Prohibition of State Aids in Tax Matters', Pasquale Pistone, Issue 2, pp. 84–84
'Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities', Pasquale Pistone, Issue 2, pp. 85–91
'Fiscal Aid Review and Cross-Border Tax Distortions', Pierpaolo Rossi-Maccanico, Issue 2, pp. 92–100
'Value Added Tax and State Aid Law in the EU', Ben Terra, Issue 2, pp. 101–111
'Direct Taxation and State Aid: Recent Developments Concerning the Notion of Selectivity', Conor Quigley, Issue 2, pp. 112–119
'(Re)shaping Fiscal State Aid: Selected Recent Cases and Their Impact', Raymond H.C. Luja, Issue 2, pp. 120–131
'State Aid and Taxation in Relation with Third Countries', Pernille Wegener Jessen, Issue 2, pp. 132–138
'Practical Implications of Fiscal Aid for Taxpayers from a German Perspective', Alexander Linn, Issue 2, pp. 139–149
'Conference Report: Research Seminar on State Aid and Tax Measures (Aarhus, Denmark, 27 January 2011)', Alla Kvasnina, Marta Papis, Maria Senyk, Yinon Tzubery, Issue 2, pp. 150–156
'Annex I', Issue 2, pp. 159–160
'Annex 2', Issue 2, pp. 161–166
'Annex 3', Issue 2, pp. 167–169
'Annex 4', Issue 2, pp. 171–178
'Annex 5', Issue 2, pp. 179–190

'International Tax Law and the Multinational Capital Structure: Evidence from US MNCs German Direct Investment', Thomas Kollruss, Issue 3, pp. 192–199
'Freedom of Establishment and the Balanced Allocation of Tax Jurisdiction', Martin Poulsen, Issue 3, pp. 200–211
'Exclusive Patents and Trademarks and Subsequent Uneasy Transaction Comparability: Some Transfer Pricing Implications', Roberto Moro Visconti, Issue 3, pp. 212–219
'Arbitration Convention 90/436/EEC: Inapplicability in Case of Serious Penalties', Piergiorgio Valente, Issue 3, pp. 220–224
'China Tax Scene', Jon Eichelberger, Brendan Kelly, Issue 3, pp. 225–229

'The Tax Treatment of Corporate Losses: A Comparative Study', D.R. Post, K.P.E. Stals, Issue 4, pp. 232–244
'Searching for the Uncertain Rationale Underlying the US Treasury's Anti-treaty Shopping Policy', J. Clifton Fleming, Issue 4, pp. 245–253
'The ECJ Jurisprudence on Statutes of Limitations in Tax Matters and the Discrimination at the Level of Legal Security', Jose Manuel Calderón, Alberto Quintas, Issue 4, pp. 254–259
'IAS/IFRS: A Starting Point for the CCCTB?', Iida Jaatinen, Issue 4, pp. 260–269
'Article 17(3) for Artistes and Sportsmen: Much More than an Exception', Dick Molenaar, Harald Grams, Issue 4, pp. 270–278
'Brazil: CFC Rules Update', Paulo Rosenblatt, Issue 4, pp. 279–284
'Personal Income Taxation in Portugal: Moving towards Tax Neutrality between Capital Gains and Dividends', António Martins, Issue 4, pp. 285–289
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 4, pp. 290–295

'Hybrid Entities Why Not Tax Pass-throughs as Corporations?', Tulio Rosembuj, Issue 5, pp. 298–318
'Utilizing Tax Incentives for Infrastructure Ventures in Latin America: A Case Study for Argentina, Brazil, Colombia, and Mexico', Bastiana Locurscio, Tatiana Falcão, Lucas Moreno, Mariana Eguiarte, Issue 5, pp. 319–364
'Tax Aspects of Luxembourg Specialized Investment Funds', Frank van Kuijk, Michel Lambion, Marie-Aline Peetermans, Marie-Aleth Hendessy, Issue 5, pp. 365–380

'Emigration Taxes – Several Questions, Few Answers: From Lasteyrie to National Grid Indus and beyond', Katia Cejie, Issue 6/7, pp. 382–399
'Bank Taxes in Forms and Sizes: EC Opts for FTT', Peter Kavelaars, Issue 6/7, pp. 400–413
'Tax Legislation within the Scope of EU-State Aid Law: An Overview of Critical Issues Arising from the German ‘Reorganization Clause’', Jan de Weerth, Issue 6/7, pp. 414–420
'The CCCTB Rules on Leaving a Group', Jan van de Streek, Issue 6/7, pp. 421–430
'§ 50d (3) EStG – Entitlement to Tax Relief Available to Foreign Companies – Unofficial Translation of the Federal Ministry of Finance Circular Dated 24 January 2012 and Explanatory Notes', Ulrich Ränsch, Alexandra John, Issue 6/7, pp. 431–438
'China Tax Scene', Jon Eichelberger, Brenden Kelly, Issue 6/7, pp. 439–441

'Insourcing and Outsourcing in a VAT Context', Casper Bjerregaard Eskildsen, Issue 8/9, pp. 444–461
'OECD Discussion around the Definition of Permanent Establishments: A German view on Proposed Amendments to the Model Commentary and Their Effect on Business Profit Allocation and International Assignments', Lukas Hilbert, Benjamin Engel, Issue 8/9, pp. 462–476
'Vodafone: An Analysis under Internationally-Recognized Tax Principles', Marc M. Levey, Christian Brodersen, Imke Gerdes, James MacLachlan, Brian Arthur, Issue 8/9, pp. 477–484
'Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate?', Otmar Thömmes, Alexander Linn, Issue 8/9, pp. 485–493
'Commissionaire Structure as an Agency Permanent Establishment (PE): Low Risk for Foreign Principals Constituting a PE in Norway – Dell Products v. Government of Norway, Decision of the Norwegian Supreme Court of 2 December 2011', Rainer Zielke, Issue 8/9, pp. 494–496
'Exchange of Tax-Related Information by Brazil', Sergio André Rocha, Issue 8/9, pp. 497–502
'Legal Nature of Advance Pricing Agreements under Turkish Law: A Comparative Analysis', Cihat Öner, Issue 8/9, pp. 503–513
'China Tax Scene', Jon Eichelberger, Brendan Kelly, Eugene Lim, Issue 8/9, pp. 514–515

'Influence of International Mutual Assistance on EU Tax Law', Karoline Spies, Issue 10, pp. 518–530
'Tickets to Ride: The Race for Preferable CIT Regimes Towards ASEAN Economic Community', Adrianto Dwi Nugroho, Issue 10, pp. 531–539
'Toward an Automatic but Asymmetric Exchange of Tax Information: the US Foreign Account Tax Compliance Act (FATCA) as Inflection Point', Alberto Gil Soriano, Issue 10, pp. 540–555
'The Definition of Permanent Establishment: Current OECD and German Case Law Developments', Xaver Ditz, Carsten Quilitzsch, Issue 10, pp. 556–565
'Services and the Service PE under Treaty Law from an Austrian Perspective', Stefanie Steiner, Christian Wimpissinger, Issue 10, pp. 566–572
'Luxembourg Moves Up among the Leading Jurisdictions Holding Russian Investments', Diederik Ingen Housz, Frank van Kuijk, Issue 10, pp. 573–578
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 10, pp. 579–582

'Cloud Computing under Double Tax Treaties: A German Perspective', Oliver Heinsen, Oliver Voss, Issue 11, pp. 584–592
'Cross-Border Charitable and Other Pro Bono Contributions: The Situation in Europe and the US', Heike Jochum, Issue 11, pp. 593–597
'Corporate Tax Harmonization: Key Issues for Ensuring an Efficient Implementation of the CCCTB', María Jesús García-Torres Fernández, Issue 11, pp. 598–605
'Tax Residence and the Mobility of Companies in the European Union: The Desirable Harmonization of the Tax Connecting Factors', Aurora Ribes Ribes, Issue 11, pp. 606–615
'Is the Collection of a Dutch Protective Assessment after Emigration EU-proof?', Arco Bobeldijk, Arianne de Leeuw, Erik ten Vergert, Issue 11, pp. 616–620
'The Dutch Extreme Default Risk Loan: A New Dimension in International Debt/Equity Mismatches', Laurens Wijtvliet, Michel Ruijschop, Issue 11, pp. 621–631
'Real-World ACE Reforms and the Italian Experience. Towards a General Trend?', Francesco Massimi, Carlo Petroni, Issue 11, pp. 632–642
'Controlled Foreign Company Regime in Turkey and its Valuation', N. Semih ÖZ, Issue 11, pp. 643–647
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 11, pp. 648–651

'CILFIT Criteria for the Acte Clair/Acte Éclairé Doctrine in Direct Tax Cases of the CJEU', Ilija Vukčević, Issue 12, pp. 654–665
'Investigation Methodology for Information-Driven Horizontal Fiscal Supervision: A Dutch Approach to Improving Effective Law Enforcement', T.M. Berkhout, T.M. Van Engers, Issue 12, pp. 666–674
'Some Remarks on the Notion of Permanent Establishment in the Recent Italian Supreme Court Jurisprudence', Alessio Persiani, Issue 12, pp. 675–682
'Fifty Years of Subpart F Revisited In the Light of Modified Economic Conditions', Gerhard Kraft, Diana Beck, Issue 12, pp. 683–690
'2012 Individual Income Tax Reform in Norway', Rainer Zielke, Issue 12, pp. 691–704

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