ISSUE 1
'May You Live In Interesting Times', Ana Paula Dourado, Issue 1, pp. 2–5
'Source versus Residence State Taxation of Cross-Border Pension Payments: Trouble Shared Is Trouble Halved', Bastiaan Starink, Issue 1, pp. 6–13
'Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy', Renate Buijze, Issue 1, pp. 14–28
'Timing Issues under Double Tax Treaties: The Dutch Approach', Daniel Smit, Issue 1, pp. 29–39
'The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment – Part 1', Frank P.G. Pötgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Aliénor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romão, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare, Issue 1, pp. 40–62
'Expansion of the Danish Tonnage Tax Scheme', Susi Hjorth Baerentzen, Issue 1, pp. 63–69
'10th GREIT Annual Conference on EU BEPS; Fiscal Transparency, Protection of Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion, Tax Avoidance & Aggressive Tax Planning', Laura Allevi, Chiara Celesti, Issue 1, pp. 70–96

ISSUE 2
'The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect', Dennis Weber, Issue 2, pp. 98–129
'Tax Inversions: Time to Take a Look in the Mirror Reflections on the Inversion Phenomenon', Charles Behagg, Issue 2, pp. 130–145
'Hybrid Entities: Problems Arising from the Attribution of Income Through Withholding Tax Relief – Can Specific Domestic Provisions be a Suitable Solution Concept?', Christian Kahlenberg, Issue 2, pp. 146–162
'The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment – Part 2', Frank P.G. Pötgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Aliénor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romão, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare, Issue 2, pp. 163–179
'Jurisdiction of the Italian Tax Judge on Administrative Acts Denying Access to the Arbitration Convention on Transfer Pricing: Towards a Dispute Resolution Procedure Ever More Independent of State Control', Daniele de Carolis, Issue 2, pp. 180–184
'Taxation of Income in Foreign Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts', Peter Koerver Schmidt, Issue 2, pp. 185–191
'Thoughts on the Qatar Financial Centre Sc. ‘Concessionary Rate’ for, Captive Insurers and Reinsurers', Roberto Scalia, Issue 2, pp. 192–203

ISSUE 3
'The Concept of ‘Aggressive Tax Planning’ Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning', José Manuel Calderón Carrero, Alberto Quintas Seara, Issue 3, pp. 206–226
'Reconsidering the Application and Interpretation of Anti-treaty Shopping Rules in the Context of Developing Countries', Bruno da Silva, Issue 3, pp. 227–246
'The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment – Part 3', Frank P.G. Pötgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Aliénor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romão, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare, Issue 3, pp. 247–265
'Responsiveness (Buoyancy) of Union Taxes to GDP in India (1990–91 to 2015–16)', Parul Jain, A.K. Jain, Issue 3, pp. 266–278
'Exchange of Tax Information and Privacy in Estonia', Ants Soone, Issue 3, pp. 279–283
'Book Review: Advanced Issues in International and European Tax Law', Luca Cerioni, Issue 3, pp. 284–287

ISSUE 4
'Tackling VAT-Fraud in Europe: A Complicated International Puzzle', Lisette van der Hel - van Dijk, Menno Griffioen, Issue 4, pp. 290–297
'Exchange of Information. An Analysis of the Scope of Article 26 OECD Model and Its Requirements: In Search for an Efficient but Balanced Procedure', F. Debelva, N. Diepvens, Issue 4, pp. 298–306
'Conflicts of Qualification and Interpretation: How Should Developing Countries React?', Christoph Marchgraber, Issue 4, pp. 307–315
'The Interplay between the OECD Recommendations of Actions 2 and 3 Regarding Hybrid Structures', Christian Kahlenberg, Issue 4, pp. 316–323
'Challenging Prejudice to Creditors Involving Abuse of Separate Identities in Tax Matters; a Dutch Approach', Jan Elbers, Issue 4, pp. 324–333
'Countries’ Aggressive Tax Treaty Planning: Brazil’s Case', Sergio André Rocha, Issue 4, pp. 334–340
'The Functionality of VAT: A Swedish Perspective', Pernilla Rendahl, Issue 4, pp. 341–346

ISSUE 5
'A BIT Too Much: Or How Best to Resolve Tax Treaty Disputes?', Roland Ismer, Sophia Piotrowski, Issue 5, pp. 348–359
'The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems', Marie Lamensch, Issue 5, pp. 360–373
'‘Avoir Fiscal’ and Its Legacy after Thirty Years of Direct Tax Jurisprudence of the Court of Justice', Werner Haslehner, Issue 5, pp. 374–391
'Causality under Tax Treaties', Alexander Bosman, Issue 5, pp. 392–398
'The Key BEPS Action Items Causing Discussion in the United States', Marc M. Levey, Imke Gerdes, Aliss Mansfield, Issue 5, pp. 399–405
'The Principal Purpose Test in Tax Treaties under BEPS 6', Reinout Kok, Issue 5, pp. 406–412
'The Modern Marketplace, the Rise of Intangibles and Transfer Pricing', Alvin T’ng, Issue 5, pp. 413–633
'ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures', E. Poelmann, Issue 5, pp. 434–437

ISSUE 6/7
'The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?', Ana Paula Dourado, Issue 6/7, pp. 440–446
'Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain', Félix Daniel Martínez Laguna, Issue 6/7, pp. 447–462
'The Quest for a New Corporate Taxation Model and for an Effective Fight against International Tax Avoidance within the EU', Luca Cerioni, Issue 6/7, pp. 463–480
'BEPS Action 7: Evaluation of the Agency Permanent Establishment', Justus Eisenbeiss, Issue 6/7, pp. 481–502
'Tackling VAT Fraud in Europe: The International Puzzle Continues…', Lisette van der Hel – van Dijk, Menno Griffioen, Issue 6/7, pp. 503–512
'Tax Considerations for the European Union’s Digital Single Market Strategy', W.J.G. Paardekooper, M. van de Ven, A. van Esdonk, Y.C. Cattel, Issue 6/7, pp. 513–524
'Conflict of Source versus Residence-Based Taxation in India with Reference to Fees for Technical Service', Manoj Kumar Singh, Issue 6/7, pp. 525–537
'Prospects on the Relationship between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization', Diheng Xu, Issue 6/7, pp. 538–549
'Financial Budget for 2016–2017: Has India Put Its BEPS Foot Forward?', Samira Varanasi, Meyyappan Nagappan, Issue 6/7, pp. 550–558
'Recent Developments in the Dutch Loss Carry Over Restrictions for Holding and Intercompany Financing Entities', Arthur W. Hofman, Shie Yee Au Yeung, Issue 6/7, pp. 559–563
'Transfer Pricing: An Overview of the Italian Supreme Court’s Recent Rulings', Piergiorgio Valente, Issue 6/7, pp. 564–570

ISSUE 8/9
'To See or Not to See: That Is Not the Question', Andreas Oestreicher, Issue 8/9, pp. 572–573
'Some Reflections on the ‘Saving Clause’', Georg Kofler, Issue 8/9, pp. 574–589
'Common Interpretation as a Method for Interpreting Double Tax Conventions in Germany: Theoretical Foundation and Results of Empirical Research', Franziska Sixdorf, Issue 8/9, pp. 590–607
'Establishment and Substance of Intermediate and Other Holding Companies from an EU Law Perspective', F.P.G. Pötgens, M.J.E. Straathof, Issue 8/9, pp. 608–619
'Beneficial Ownership and Derivatives: An Analysis of the Decision of the Swiss Federal Supreme Court Concerning Total Return Swaps (Swiss Swaps Case)', Oktavia Weidmann, Issue 8/9, pp. 620–641
'Cooperative Compliance: Tax Risk Management and Monitoring', Lisette van der Hel – van Dijk, Maarten Siglé, Issue 8/9, pp. 642–650
'The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis', Dhruv Sanghavi, Issue 8/9, pp. 651–656
'From Skandia to Larentia: National Jurisdiction to Deviate from the VAT Directive', Albert H. Bomer, Issue 8/9, pp. 657–665
'Italian Perspective on BEPS and Focus on Implementation of Action 13 of the BEPS Action Plan', Piergiorgio Valente, Issue 8/9, pp. 666–672
'The Concept of ‘Permanent Establishment’ at the Spanish Courts: Special Reference to the Roche and Dell Cases', Francisco Antonio Vaquer Ferrer, Issue 8/9, pp. 673–683
'Hybrid Entity Issues in a Tax Treaty Context: OECD Approach versus Actual Tax Treaties', Marlous Verhoog, Almut Breuer, Issue 8/9, pp. 684–700
'VAT on Arbitration', Jette Thygesen, Issue 8/9, pp. 701–711
'Issues in Reforms of Union Taxes in India', Parul Jain, Issue 8/9, pp. 712–724

ISSUE 10
'A Conference on the Impact of the BEPS Project on Business Models', Jérôme Monsenego, Issue 10, pp. 726–729
'The Application of Revised Transfer Pricing Rules to Aspects of Business Models', Andrew Hickman, Issue 10, pp. 730–734
'The Business Views on Base Erosion and Profit Shifting and Its Implementation in the Group of Twenty and European Union', Krister Andersson, Issue 10, pp. 735–739
'Base Erosion and Profit Shifting and Developing Country Tax Administrations', Michael Lennard, Issue 10, pp. 740–745
'The Impact of European Union Law on the Possibilities of European Union Member States to Adapt International Tax Rules to the Business Models of Multinational Enterprises', Sjoerd Douma, Alexia Kardachaki, Issue 10, pp. 746–754
'Formulary Apportionment: A Revamp in the Post-Base Erosion and Profit Shifting Era?', Giammarco Cottani, Issue 10, pp. 755–760
'Centralized and Decentralized Business Models in a Post-Base Erosion and Profit Shifting World', Åsa Edesten, Sara Almling, Issue 10, pp. 761–764
'Group Structuring and Profit Repatriation', Bertil Wiman, Issue 10, pp. 765–768
'Base Erosion and Profit Shifting and Business Restructurings', Mikael Hall, Stuart Wood, Issue 10, pp. 769–773
'From Compliance to the C-Suite: Value Creation Analysed Through the Transfer Pricing Lens', Isabel Verlinden, Bram Markey, Issue 10, pp. 774–785

ISSUE 11
'Just a Notion of Aid: How (Not) to Create a Fiscal State Aid Doctrine', Raymond Luja, Issue 11, pp. 788–790
'Stateless Income, State Aid and the (Which?) Arm’s Length Principle', Peter J. Wattel, Issue 11, pp. 791–801
'Cross-Border Financial Transactions and Arm’s Length Interest Rates: A Two-Step Approach', Stefan Greil, Dirk Schilling, Issue 11, pp. 802–809
'Shortcomings in the European Union Merger Directive: Lessons for Future Harmonization', Frederik Boulogne, Issue 11, pp. 810–814
'The General Anti-Avoidance Rule: Its Expanding Role in International Taxation', João Dácio Rolim, Issue 11, pp. 815–822
'A Multilateral Instrument for Implementing Changes to Double Tax Treaties: Problems and Prospects', David Kleist, Issue 11, pp. 823–830
'Smartphones, Research and Development and Corporation Tax: Current Treatment and Future Possibilities', Iain Sheridan, Issue 11, pp. 831–837
'How to Axe a Double Taxation Avoidance Agreement: Analysing Section 94A of the Indian Income Tax Act', Ajay Kr. Sharma, Issue 11, pp. 838–844
'Equalization Levy: A New Perspective of E-Commerce Taxation', Sayan Basak, Issue 11, pp. 845–852
'Thin Capitalization in Russia: Rules, Trends and Changes', Maria Mikhaylova, Yulia Akhonina, Issue 11, pp. 853–858
'Report on the 2016 Conference Tax Treaty Case Law Around the Globe', Ave-Geidi Jallai, Mart van Hulten, Issue 11, pp. 859–867

ISSUE 12
'Free Movement of Capital: The European Union Anti-Tax Avoidance Package and Brexit', Ana Paula Dourado, Issue 12, pp. 870–877
'The UK Brexit Referendum: A Catalyst to Reform the European Union Institutional Architecture in Tax Matters?', Edoardo Traversa, Alice Pirlot, Issue 12, pp. 878–881
'Brexit: A Note from the United States', Yariv Brauner, Issue 12, pp. 882–884
'Transfer Pricing Aspects of Intra - Group Loans in Light of the Base Erosion and Profit Shifting Action Plan', Vikram Chand, Issue 12, pp. 885–902
'The Questionable Legality of the Diverted Profits Tax Under Double Taxation Conventions and European Union Law', Stuart MacLennan, Issue 12, pp. 903–912
'Convergence of Dividend and Capital Gains Taxation in the European Union from 1990 to 2015', Christoph Maier, Deborah Schanz, Issue 12, pp. 913–937
'Comparing Tax Entities in a European Perspective Part I The Issue of Comparable Situations Required for Being Covered by European Union Law', Thomas Rønfeldt, Issue 12, pp. 938–949
'Comparing Tax Entities in a European Perspective, Part II', Thomas Rønfeldt, Issue 12, pp. 950–959
'Tax Treaty Interpretation: Interaction Between Article 3(2) Organisation for Economic Co-Operation and Development Model Convention and Article 31 Vienna Convention', David O. Corredor Velásquez, Issue 12, pp. 960–971
'New Options to Restrict Article 17 for Artistes and Sportsmen', Dick Molenaar, Issue 12, pp. 972–979
'Proposed Goods and Services Tax in India: A Rosy Beginning or Are There Thorns Too?', Anand Swaroop Das, Dhruv Tiwari, Issue 12, pp. 980–984

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