'Unjust Enrichment in European Union Tax Law: In Search of Balance between the Views of the Court of Justice, the General Principles of EU Law and the Constitutional Principles of EU Member States', Krzysztof Lasiński-Sulecki, Issue 1, pp. 2–17
'Legal Aspects of Statistical Sampling in Tax Compliance Auditing', Robert F. van Brederode, Issue 1, pp. 18–27
'The New German DCL and Dividend Matching Rules and EU Law', Otmar Thömmes, Alexander Linn, Issue 1, pp. 28–35
'The Diplomatic and Government Service Provisions of the OECD MTC: A Case for Their Continued Efficacy', Cameron Hall, Issue 1, pp. 36–43
'Some Legal Issues with Implementing Commission Proposed Financial Transaction Tax in Estonia', Ants Soone, Issue 1, pp. 44–50
'2013 Income Tax Reform in Norway', Rainer Zielke, Issue 1, pp. 51–61
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 1, pp. 62–67

'A Proposal to Expand and Improve Article 6 of the EU Merger Directive', G.F. Boulogne, Issue 2, pp. 70–91
'Cross-Border Fiscal Unities and Tax Treaties: Nothing New under the Sun?', Frank P.G. Pötgens, Wiebe E.J. Dijkstra, Issue 2, pp. 92–105
'The Combined Application of the Fundamental Freedoms and the EU State aid Rules: In Search of a Way Out of the Maze', Mélanie Staes, Issue 2, pp. 106–121
'Destination Principle in Intra-community Services and the ‘Fixed Establishment’ in the VAT. A Comparative Study of Polish and Spanish Law', Marcin Gorazda, David Elvira Benito, Issue 2, pp. 122–135
'Legal Protection of the Taxpayer before the Montenegrin Ordinary Judiciary: Case Practice of the Supreme Court and the Constitutional Court', llija Vukčević, Miodrag Pešić, Issue 2, pp. 136–146
'Norway: 2013 Tax Developments', Rainer Zielke, Issue 2, pp. 147–153
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 2, pp. 154–156

'Some Critical Thoughts on the Introduction of Arbitration in Tax Treaties', Ana Paula Dourado, Pasquale Pistone, Issue 3, pp. 158–160
'Arbitration in Taxation: An Introduction', Gustaf Lindencrona, Nils Mattsson, Issue 3, pp. 161–162
'Designing Arbitration Provisions in Tax Treaties: Reflections Based on the US Experience', Jérôme Monsenego, Issue 3, pp. 163–168
'ECJ and Mutual Agreement Procedures', Michael Lang, Issue 3, pp. 169–172
'The Arbitration Convention in Practice - Experiences', Sven-Olof Lodin, Issue 3, pp. 173–175
'Mutual Agreement Procedures in Tax Treaties: Problems and Needs in Developing Countries and Countries in Transition', Carlos Protto, Issue 3, pp. 176–178
'Transfer Pricing Arbitration as an Option for Developing Countries', Michael Lennard, Issue 3, pp. 179–188
'Investment Treaty Arbitration: A Brief Overview', Kaj Hober, Issue 3, pp. 189–193
'Arbitration under International Social Security Instruments', Manfred Pöltl, Bernhard Spiegel, Issue 3, pp. 194–201
'Conference on Arbitration in Tax Treaty Law – Uppsala University – 22 August 2013', Michael Lang, Bertil Wiman, Issue 3, pp. 202–202

'Beneficial Owner: Judicial Variety in Interpretation Counteracted by the 2012 OECD Proposals?', Jan Gooijer, Issue 4, pp. 204–217
'The Protection of Taxpayers’ Property Rights in Light of the Recent ECtHR Jurisprudence: Anything New on the Horizon, or Just More of the Same?', Alberto Quintas Seara, Issue 4, pp. 218–233
'BITs and Taxes', Paul H.M. Simonis, Issue 4, pp. 234–275
'Canadian MNCs International Tax Planning: Theory and Practice', Thomas Kollruss, Sören Weiβert, Issue 4, pp. 276–289
'Transfer Pricing in North African Countries', Slim Gargouri, Issue 4, pp. 290–292
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 4, pp. 293–296

'New European Approach to Combat VAT Fraud?', Menno Griffioen, Lisette van der Hel – van Dijk RA, Issue 5, pp. 298–305
'Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS', Arnaud de Graaf, Paul de Haan, Maarten de Wilde, Issue 5, pp. 306–316
'Assessing the Tax Challenges of the Digital Economy: An Eye-Opening Case Study', Tatiana Falcão, Bob Michel, Issue 5, pp. 317–324
'Taxing E-Commerce on the Basis of Permanent Establishment: Critical Evaluation', Manoj Kumar Singh, Issue 5, pp. 325–333
'The German CFC Rules: Overview, Deficits and Reform Proposals', Gerhard Kraft, Till Moser, Sven Hentschel, Issue 5, pp. 334–338
'Vienna Conference on Recent and Pending Cases at the European Court of Justice on Direct Taxation', Eline Huisman, Francesco Cannas, Erik Pinetz, Issue 5, pp. 339–345
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 5, pp. 346–349

'The Increasing Importance of Transfer Pricing Regulations: A Worldwide Overview', Theresa Zinn, Nadine Riedel, Christoph Spengel, Issue 6/7, pp. 352–404
'Member States Must Apply Most Favoured Nation Treatment under EU Law', I.M. de Groot, Issue 6/7, pp. 405–415
'Debt-flavoured Equity Instruments in International Tax Law', Jakob Bundgaard, Issue 6/7, pp. 416–426
'Service Income under Brazilian Tax Treaties: The Possible End of the Article 7 v. Article 21 Battle, but the Start of a New Old One?', Vanessa Arruda Ferreira, Issue 6/7, pp. 427–432
'The Definitions of Dividends and Interest Contained in the OECD Model, Actual Tax Treaties, and the German Model', Sven-Eric Bärsch, Issue 6/7, pp. 433–444
'Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation', H.M. Pit, Issue 6/7, pp. 445–469
'Issues Related to Cross-Border Short-Term Employment', Gabor Baranyai, Issue 6/7, pp. 470–480
'2014 Income Tax Reform in Norway', Rainer Zielke, Issue 6/7, pp. 481–493

'Professional Communication of the Tax Authorities', Mats Höglund, Sture Nöjd, Issue 8/9, pp. 496–508
'Transfer Pricing of Intangibles in Cases of Post-merger Reorganization: Lessons from the Revised OECD Draft', Andreas Oestreicher, Issue 8/9, pp. 509–524
'Dutch Turnover Tax or EU VAT? On the Permeation of EU VAT Rules in the Dutch Turnover Tax Practise', Redmar Wolf, Issue 8/9, pp. 525–537
'The Territorial Scope of VAT Grouping Schemes in the Financial Sector', Claudia Dias Soares, Issue 8/9, pp. 538–550
'The Implementation of FATCA into German Law: Current Draft Decree-Law and Remaining Uncertainties', Norbert Mückl, Markus München, Issue 8/9, pp. 551–557
'Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries: Germany, Switzerland and Austria Compared', Rainer Zielke, Issue 8/9, pp. 558–576
'Exchanges of Information: What Does the IRS Receive? With Whom Does the IRS Speak?', Stanley C. Ruchelman, Rusudan Shervashidze, Issue 8/9, pp. 577–595
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 8/9, pp. 596–602

'Tax Treaty Entitlement Issues Concerning Dual Residents', Dhruv Sanghavi, Issue 10, pp. 604–614
'Formula Based Transfer Pricing', Yariv Brauner, Issue 10, pp. 615–631
'Too Little, Too Late: The Uneasy Case for a Wealth Tax as a Means to Mitigate Inequality', Laurens W.D. Wijtvliet, Issue 10, pp. 632–643
'Germany’s Statutory Treatment of Special Payments in Transnational Cases', Rainer Heurung, Ariane Bresgen, Christian Sauer, Issue 10, pp. 644–652
'Financial Transaction Tax: Pan-European Market for Master-Feeder Structures – or Part of It – Smothered?', R.P.C. Adema, Issue 10, pp. 653–661
'Tax Expenditures in India (2006–2012)', Parul Jain, R.K. Bhatt, A.K. Jain, Issue 10, pp. 662–673
'Ten Years of Dutch Loss Compensation Regime for Holding and Financing Companies', Arco Bobeldijk, Bart Braeken, Issue 10, pp. 674–680

'Tax Treaty Override: A Jurisdictional Approach', Luís Eduardo Schoueri, Issue 11, pp. 682–694
'Tax Treaties and Developing Countries', Veronika Daurer, Issue 11, pp. 695–701
'The Duty of Countries and Enterprises to Pay Their Fair Share', S.A. Stevens, Issue 11, pp. 702–708
'When Does ‘the Context Otherwise Require’ in Article 3 of the OECD Model Convention?', Rafael Tena Castro, Issue 11, pp. 709–720
'The CJEU’s Conflicting Case Law on Neutralization', I.M. de Groot, Issue 11, pp. 721–729
'A Brazilian View on Base Erosion and Profit Shifting: An Alternative Path', João Marcus de Melo Rigoni, Issue 11, pp. 730–742
'Shareholder Loans in Danish Tax Law – (Foreign) Shareholders Beware!', Inge Langhave Jeppesen, Lars Kjærgård Terkilsen, Issue 11, pp. 743–751
'Evaluation of Turkish Corporate Tax Law under the Principle of Freedom of Establishment', Onur Eroğlu, Issue 11, pp. 752–761

'A Normative Evaluation of Tax Law Enforcement: Legislative and Political Responses to Tax Avoidance and Evasion', Robert F. van Brederode, Issue 12, pp. 764–783
'Taxation and Digital Economy: Europe Is Ready', Paolo Centore, Maria Teresa Sutich, Issue 12, pp. 784–787
'Notes on the Conditions for a Corrective Financial Transaction Tax', Diogo Ferraz Lemos Tavares, Issue 12, pp. 788–799
'A Possible Approach to Tax Competition and Economic Development: The Value of Time in Drafting Direct Tax Policies', Federico Balbiano di Colcavagno, Issue 12, pp. 800–806
'International Tax Avoidance Issues: An Analysis of the Indian Law and Policy', Ajay Kr. Sharma, Issue 12, pp. 807–828
'Norway: 2014 Tax Developments', Rainer Zielke, Issue 12, pp. 829–839
'Index', Issue 12, pp. 841–849

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