ISSUE 1
'The Base Erosion and Profit Shifting (BEPS) Initiative under Analysis', Ana Paula Dourado, Issue 1, pp. 2–5
'An Opportunistic, and yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties', Eva Escribano López, Issue 1, pp. 6–13
'BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements', Reinout de Boer, Otto Marres, Issue 1, pp. 14–41
'Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6', Ana Paula Dourado, Issue 1, pp. 42–57
'Limit Base Erosion via Interest Deduction and Others', Emilio Cencerrado Millán, María Teresa Soler Roch, Issue 1, pp. 58–71
'Transfer Pricing in BEPS: First Round — Business Interests Win (But, Not in Knock-Out)', Yariv Brauner, Issue 1, pp. 72–84
'The BEPS Project: Disclosure of Aggressive Tax Planning Schemes', Philip Baker, Issue 1, pp. 85–90
'BEPS: The Issues of Dispute Resolution and Introduction of a Multilateral Treaty', Jacques Malherbe, Issue 1, pp. 91–95
'US-Based Pushback on BEPS', Robert G. Rinninsland, Kenneth Lobo, Issue 1, pp. 96–105
'Tax Holidays in a BEPS-Perspective', Hilde Mæhlum Bjerkestuen, Hans Georg Wille, Issue 1, pp. 106–120

ISSUE 2
'BEPS Action 6: Tax Treaty Abuse', Luc De Broe, Joris Luts, Issue 2, pp. 122–146
'The Agency Permanent Establishment in BEPS Action 7: Treaty Abuse or Business Abuse?', Arthur Pleijsier, Issue 2, pp. 147–154
'Blueprint for Reform of VAT Rates in Europe', Rita de La Feria, Issue 2, pp. 155–172
'Some Fiscal Issues of the Charter of Fundamental Rights of the European Union', E. Poelmann, Issue 2, pp. 173–178
'The 2014 Update to the OECD Commentary: A Targeted Hybrid Approach to Beneficial Ownership', Adrian Wardzynski, Issue 2, pp. 179–191
'Location Savings: International and Indian Perspective', Pankaj Jain, Vikram Chand, Issue 2, pp. 192–198
'Andorra: Exchange of Information and New Tax System in the Context of the OECD’s and EU’s Initiatives', Alberto Vega, Issue 2, pp. 199–208
'Music and Taxation', Dick Molenaar, Mario Tenore, Issue 2, pp. 209–215

ISSUE 3
'Prevention of Double Non-taxation: An Analysis of Cross-Border Financing from a German Perspective', Christian Kahlenberg, Issue 3, pp. 218–244
'Rethinking Article 19 OECD MC (Government Service): A Provision in Search of a Rationale?', Michael Blank, Roland Ismer, Issue 3, pp. 245–254
'The New Brazilian Position on Service Income under Tax Treaties: If You Can’t Beat ’em, Join ’em', Vanessa Arruda Ferreira, Issue 3, pp. 255–262
'The Impact of the Chinese Enterprise Income Tax Reform on the Reinvestment Incentive of Foreign Invested Companies', Carmen Bachmann, Martin Baumann, Yiping Zhang, Issue 3, pp. 263–275
'The ‘Non-Businesslike Loan’: A New Doctrine for the Tax Treatment of Equity and Debt Capital in the Netherlands', Arco Bobeldijk, Rick van der Velden, Issue 3, pp. 276–285
'Turkey: A New Tax Amnesty', Ramazan Biçer, Issue 3, pp. 286–293
'Report on the Annual Tax Treaty Case Law Around the Globe Conference Held at Tilburg University, The Netherlands', Laurens W.D. Wijtvliet, Issue 3, pp. 294–304

ISSUE 4
'Ten Years of Marks & Spencer', Yariv Brauner, Ana Paula Dourado, Edoardo Traversa, Issue 4, pp. 306–314
'Tax Exemptions in Status of Forces Agreements', Robert F. van Brederode, Issue 4, pp. 315–332
'The UK’s New Diverted Profits Tax: Compliance with EU Law', Heather Self, Issue 4, pp. 333–336
'Tax Havens and Tax Shelters: A Legal View on the Cross-Border Intermediate Holding Companies within the EU', Thomas Ronfeldt, Issue 4, pp. 337–343
'Transfer Pricing in Africa', Gargouri Slim, Issue 4, pp. 344–354
'The Italian Tax Regime of Outbound Dividends Distributed to Foreign Investment Funds: An Analysis from a European Perspective', Luca Rossi, Marina Ampolilla, Issue 4, pp. 355–362
'Taxability of Non-compete Fees in India', Awanish Kumar, Anshul Rai, Issue 4, pp. 363–378

ISSUE 5
'Taxing Virtual Currency: Challenges and Solutions', Aleksandra Bal, Issue 5, pp. 380–394
'Transfer-Pricing and Game Theory', Lioubov Pogorelova, Issue 5, pp. 395–404
'Proportionality and Fair Taxation', Joao Dacio Rolim, Issue 5, pp. 405–409
'VAT Connecting Factors: Relevance of the Place of Supply', Antonio Vázquez del Rey, Issue 5, pp. 410–417
'Tax Havens and Tax Shelters: Volume 2 – The Hidden Money', Thomas Rønfeldt, Issue 5, pp. 418–423
'IPOS and the Italian Financial Transaction Tax', Luca Rossi, Valentina Buzzi, Issue 5, pp. 424–427
'Vodafone Transfer Pricing Decision: A Mistake of Judgment', Dhruv Sanghavi, Issue 5, pp. 428–436

ISSUE 6/7
'‘Sharing the Pie’: Taxing Multinationals in a Global Market', Maarten de Wilde, Issue 6/7, pp. 438–446
'BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment?', Robert Robillard, Issue 6/7, pp. 447–453
'Tax Treaty Treatment of Start-Up Expenses in Connection with the Establishment of a PE', Tobias Hagemann, Issue 6/7, pp. 454–459
'Expatriate Taxation in Spain: Some Reflections for Debate', Aurora Ribes Ribes, Issue 6/7, pp. 460–473
'Free Zones in the United Arab Emirates: Domestic and International Tax Issues', Jon Mark Truby, Arnaud Cywie, Issue 6/7, pp. 474–476
'Singapore: Transfer Pricing Guidance Released', Gargouri Slim, Issue 6/7, pp. 477–481

ISSUE 8/9
'The New De Minimis Anti-abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance?', Romero J.S. Tavares, Bret N. Bogenschneider, Issue 8/9, pp. 484–494
'Joint Audits: Next Level in Cooperation between Germany and The Netherlands?', E.C.J.M. van der Hel – van Dijk, Issue 8/9, pp. 495–500
'Does the Merger Directive Violate EU Primary Law by Excluding EU Companies Having Their Place of Effective Management in a Third Country?', Thomas Kollruss, Issue 8/9, pp. 501–507
'Germany Adopts New Regulations Governing Allocation of Income to Permanent Establishments', Xaver Ditz, Hagen Luckhaupt, Issue 8/9, pp. 508–518
'The Attribution of Profits to Permanent Establishments within the Framework of the European Arbitration Convention: The Interpretation of Article 4(2) of the AC', Daniele de Carolis, Issue 8/9, pp. 519–525
'International Tax Issues in Relation to Cross-Border Investment Funds', Giulia Letizia, Issue 8/9, pp. 526–530
'Corporate Bonds in Denmark', Michael Tell, Issue 8/9, pp. 531–539
'Book Review', Giuseppe Melis, Valentino Tamburro, Issue 8/9, pp. 540–541

ISSUE 10
'Is Aggressive Tax Planning Socially Irresponsible?', Christiana HJI Panayi, Issue 10, pp. 544–558
'The Selectivity of Tax Measures: A Tale of Two Consistencies', Roland Ismer, Sophia Piotrowski, Issue 10, pp. 559–570
'Is a Carbon Tax Compatible with the WTO Treaties?', Tatiana Falcao, Issue 10, pp. 571–588
'The Relation of Article 9 Paragraph 1 German Double Taxation Treaties to Domestic Tax Law and the Consequences for Current Value Depreciation under Section 1 Paragraph 1: Foreign Tax Act', Johannes Becker, Issue 10, pp. 589–594
'Personal Genuine Links under Domestic Inheritance Tax Rules in the Light of International and European Standards', Jan Szczepański, Issue 10, pp. 595–609
'The German Exit Taxation According to Section 6 Foreign Transaction Tax Law and Section 50i Income Tax Law: Current Developments and Areas of Concern', Till Moser, Sven Hentschel, Issue 10, pp. 610–614
'The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead', Irma Johanna Mosquera Valderrama, Issue 10, pp. 615–627
'Fiscally Transparent Entities: Issues When Accessing Indian Tax Treaties', Vishal Achanta, Issue 10, pp. 628–634

ISSUE 11
'Dual Role of the OECD Commentaries – Part 1', Martti Nieminen, Issue 11, pp. 636–659
'The General Anti-Abuse Rule Proposed by the European Commission', Tobias Franz, Issue 11, pp. 660–672
'A Rose by Any Other Name …? The OECD’S Proposed Revised Definition of Intangibles', Michelle Markham, Issue 11, pp. 673–687
'Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses', Thomas Rønfeldt, Issue 11, pp. 688–708
'VAT and Fixed Establishments: Mysteries Solved?', M.L. Schippers, J.M.B. Boender, Issue 11, pp. 709–723
'The New Italian Patent Box: First Evaluation and Compatibility Issues with the OECD Indications', Luca Marco Pappalardo, Issue 11, pp. 724–729
'Open Door Tax Policy for Foreign Direct Investments in South Eastern Europe: Tax Incentives and Flat Tax in Action', Aleksandra Maksimovska-Veljanovski, Vesna Pendovska, Elena Neshovska Kjoseva, Issue 11, pp. 730–741
'To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia?', Aleksei Hanninen, Issue 11, pp. 742–755

ISSUE 12
'The Need to Avoid Double Economic Taxation Triggered by CFC Rules under Tax Treaties, and the Way to Achieve It', Błażej Kuźniacki, Issue 12, pp. 758–772
'Dual Role of the OECD Commentaries: Part 2', Martti Nieminen, Issue 12, pp. 773–795
'Tax Jurisdiction in a Digitalizing Economy; Why ‘Online Profits’ Are So Hard to Pin Down', Maarten de Wilde, Issue 12, pp. 796–803
'Automatic Exchange of Financial Information under the Directive on Administrative Cooperation in the Light of the Global Movement towards Transparency', Maryte Somare, Viktoria Wöhrer, Issue 12, pp. 804–815
'Legal Issues in Respect of the Changes to the Parent-Subsidiary Directive as a Follow-Up of the BEPS Project', Cécile Brokelind, Issue 12, pp. 816–824
'The Prevention of Tax Treaty Abuse in the BEPS Action 6: A Brazilian Perspective', Paulo Ayres Barreto, Caio Augusto Takano, Issue 12, pp. 825–838
'The German CFC Rules after the Federal Fiscal Court Decision of 11 March 2015: A Toothless Tiger?', Till Moser, Sven Hentschel, Issue 12, pp. 839–843
'Dutch Corporate Income Tax and Dividend Withholding Tax Treatment of Separated Private Estates', Arco Bobeldijk, Arianne de Leeuw, Issue 12, pp. 844–850
'Index', Issue 12, pp. 851–861

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