ISSUE 1
'Taxation of Individuals in the Sharing Economy', Giorgio Beretta, Issue 1, pp. 2–11
'What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6', Rita Julien, Petra Koch, Rita Szudoczky, Issue 1, pp. 12–37
'Redefining the Relation Between Articles 6, 7 and 21 of the OECD Model', Alexander Bosman, Issue 1, pp. 38–48
'Fair Taxation: Truth is in the Eye of the Beholder', Paul B.W.L. Lamberts, Issue 1, pp. 49–53
'Qualification of Services Under Double Tax Treaties in Brazil: Open Issues After Iberdrola Case', Leonardo Freitas de Moraes e Castro, Alexandre Luiz Moraes do Rêgo Monteiro, Issue 1, pp. 54–66
'A Tax Law Perspective of the ‘Cooperation Council for the Arab States of the Gulf’ (the ‘GCC’)', Roberto Scalia, Issue 1, pp. 67–81
'Developments in the Analysis of the Tie-Breaker Rules for Individuals Under Article 4 (1) OECD', Timothy Borg Olivier, Issue 1, pp. 82–102
'Article Index', Issue 1, pp. 103–109
'Author Index', Issue 1, pp. 111–118

ISSUE 2
'The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan: Necessity and Adequacy of the Measures at EU level', Guglielmo Ginevra, Issue 2, pp. 120–137
'The European Code of Conduct Group Becomes Increasingly Important in the Fight Against Tax Avoidance: More Openness and Transparency is Necessary', Martijn F. Nouwen, Issue 2, pp. 138–149
'EU Value Added Tax: The Directive on Vouchers in the Light of the General Value Added Tax Rules', Christian Amand, Issue 2, pp. 150–168
'The Reverberation Effect of the EU Notion of Abuse of Law on the Italian Tax Legal System: Towards an Enhanced Horizontal Interaction Among National General Anti-Abuse Rules?', Daniele de Carolis, Issue 2, pp. 169–174
'Transformation of Tax Laws: A Global Perspective', Atul Awasthi, Issue 2, pp. 175–181
'Transfer Pricing in Russia and Germany: Similarities and Differences', Natalia Georgievna Ivanova, Anastasia Aleksandrovna Orlova, Rimma Alekseevna Petuhova, Stephan Meyering, Sebastian Friegel, Issue 2, pp. 182–190

ISSUE 3
'The EU Free Movement of Capital and Third Countries: Recent Developments', Ana Paula Dourado, Issue 3, pp. 192–204
'The International Tax Regime in the Twenty-First Century: The Emergence of a Third Stage', João Marcus de Melo Rigoni, Issue 3, pp. 205–218
'BEPS Action 15: Release of Multilateral Instrument', Piergiorgio Valente, Issue 3, pp. 219–228
'Beneficial Ownership and Derivatives: Has the Swiss Federal Supreme Court Decision in the SMI Futures Case Put an End to ‘Cash-Futures Arbitrage’?', Oktavia Weidmann, Issue 3, pp. 229–253
'The Extraterritorial Reach of the German Progression Clause in Income Tax Law in the Light of International Law', Caroline Heber, Christian Sternberg, Issue 3, pp. 254–267
'A Multidimensional Analysis of the Concept of ‘Place of Effective Management’ in India: A Panacea to the Double Taxation Conundrum?', Kamal Sharma, Anand Swaroop Das, Issue 3, pp. 268–282

ISSUE 4
'Reconceptionalization of the ‘Immovable Property Clause’ in Article 13 Paragraph 4 OECD Model Convention by Means of the Multilateral Instrument?', Florian Haase, Issue 4, pp. 284–295
'The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention', Félix Alberto Vega Borrego, Issue 4, pp. 296–309
'A Brave New Post-BEPS World: New Double Tax Treaty Between Germany and Australia Implements BEPS Measures', Ludmilla Maurer, Christian Port, Tom Roth, John Walker, Issue 4, pp. 310–321
'Interest Deduction in the Netherlands: Tax Aspects of the Different Interest Deduction Limitation Rules', Arco Bobeldijk, Tim Hendriks, Issue 4, pp. 322–332
'Perspectives of the Concept of Result Regarding Assessment of Municipal Service Tax (ISS) on Exportation of Services: in Brasil', Adriana Nogueira Tôrres, Issue 4, pp. 333–340
'From Lax to Tax: India’s Changing Policy on Overseas Taxation', Debadatta Bose, Issue 4, pp. 341–352
'Italian Tax Authorities Action Against Fictitious Corporate Tax Residence', di Piergiorgio Valente, Issue 4, pp. 353–360

ISSUE 5
'Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions', Filip Debelva, Irma Mosquera, Issue 5, pp. 362–381
'The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes', Roland Ismer, Christoph Jescheck, Issue 5, pp. 382–390
'A New Approach to International Taxation Dispute Resolution Process (ITDRP)', Daniele de Carolis, Issue 5, pp. 391–401
'The EU and Third Countries: Any New Tax Opportunities Under Association Agreements?', Flora Sicard, Olivier Debat, Issue 5, pp. 402–410
'The Impact of BEPS Actions 8–10 on Comparability Analysis in the Context of Attribution of Profits to Permanent Establishments', Dinis Tracana, Issue 5, pp. 411–416
'Limitation of Benefits Clause and Turkey’s Approach: From Policy to Legal Order', A. Selçuk Özgenç, Issue 5, pp. 417–426
'Singapore: Updated Transfer Pricing Guidelines Released by IRAS', Slim Gargouri, Issue 5, pp. 427–430

ISSUE 6/7
'GAARs and Treaties: From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?', Andrés Báez Moreno, Issue 6/7, pp. 432–446
'Protection of the Taxpayer in the Information Exchange Procedure', Menita Giusy De Flora, Issue 6/7, pp. 447–460
'Subcontracting Services to a Company and a Permanent Establishment According to Article 5 Paragraph 3 Letter b) UN-Model-Convention', Giai-Mau Ma, Issue 6/7, pp. 461–466
'Taxation of Digital Economy: An Indian Perspective', Manoj Kumar Singh, Issue 6/7, pp. 467–481
'Holding Companies in the BEPS Era', Andrea Silvestri, Issue 6/7, pp. 482–488
'Changing the Paradigm of Shipping Activities’ Taxation in Portugal', Luis M. P. Borrego, Issue 6/7, pp. 489–500
'Transfer Pricing Audits: Suitability of Transfer Pricing Documentation', Piergiorgio Valente, Ivo Caraccioli, Issue 6/7, pp. 501–506

ISSUE 8/9
'Taxation and the European Convention for the Protection of Human Rights: Substantive Issues', Clement Endresen, Issue 8/9, pp. 508–526
'International and European Measures for De-offshoring: Global Ambitions and Local Hypocrisies', Giuseppe Marino, Issue 8/9, pp. 527–542
'G7 Priorities in Taxation', Piergiorgio Valente, Issue 8/9, pp. 543–545
'Tax Sparing: Use It, But Not as a Foreign Aid Tool', Na Li, Issue 8/9, pp. 546–555
'Lowering the Permanent Establishment Threshold via the Anti-BEPS Convention: Much Ado About Nothing?', Maarten Floris de Wilde, Issue 8/9, pp. 556–566
'Case X (C-283/15) and the Myth of ‘Schumacker’s 90% Rule’', Isabella de Groot, Issue 8/9, pp. 567–576
'Recent Competitive Tax and Immigration Measures are Turning Italy into an ‘El Dorado’ for Foreign Investors, Workers and HNWIs', Pietro Mastellone, Giusto Giovannelli, Issue 8/9, pp. 577–588

ISSUE 10
'Taxation of the Digital Economy', Krister Andersson, Issue 10, pp. 590–592
'International Double Taxation Under VAT: Causes and Possible Solutions', Katharina Artinger, Roland Ismer, Issue 10, pp. 593–605
'The Provisions of the EU Anti-Tax Avoidance Directive Regarding Controlled Foreign Company Rules: A Critical Review Based on the Experience with the German CFC Legislation', Till Moser, Sven Hentschel, Issue 10, pp. 606–623
'The Dealing at Arm’s Length Fallacy: A Way Forward to a Formula-Based Transactional Profit Split?', Stefan Greil, Issue 10, pp. 624–630
'Formulary Apportionment in the European Union', Estefanía López Llopis, Issue 10, pp. 631–641
'General Aspects of the Multilateral Instrument', Alexander Bosman, Issue 10, pp. 642–659
'Understanding the Legislative Process and Political Realities Behind Enacting US Tax Reform', Marc M. Levey, Alexandra Minkovich, Joshua D. Odintz, Kathryn E. Rimpfel, Issue 10, pp. 660–664
'Indirect Transfer Taxation in India: From Vodafone to Cairn', Srikanth Vasudevan, Meyyappan Nagappan, Issue 10, pp. 665–676
'Tax Book Deviations from Accounting: Brazil’s Long Standing Case of Goodwill', Paulo Arthur Cavalcante Koury, Issue 10, pp. 677–686

ISSUE 11
'BEPS and the Paris Agreement: Unthinkable Bonds', Tatiana Falcao, Issue 11, pp. 688–700
'‘Trouble Always Comes in Threes’: The Taricco Case Saga and the Italian Limitation Period in VAT Fraud', Francesco Grisostolo, Luisa Scarcella, Issue 11, pp. 701–713
'Reflections on Multilateral Tax Solutions in a Post-BEPS Context', Guillermo Sánchez-Archidona Hidalgo, Issue 11, pp. 714–721
'When Taxation Meets Arbitration: Recent Initiatives to Introduce and Promote Arbitration in International and European Taxation', Gaëtan Zeyen, Issue 11, pp. 722–731
'Adapting the Concept of Permanent Establishment to the Context of Digital Commerce: From Fixity to Significant Digital Economic Presence', José Ángel Gómez Requena, Saturnina Moreno González, Issue 11, pp. 732–741
'Group Provisions in the Common (Consolidated) Corporate Tax Base', Isabella de Groot, Issue 11, pp. 742–749
'Interest Limitation Rules in the Post-BEPS Era', Michael Tell, Issue 11, pp. 750–763

ISSUE 12
'A Farewell to Intertax', Fred C. de Hosson, Issue 12, pp. 766–766
'Fairness: A Dire International Tax Standard with No Meaning?', I. J. J. Burgers, I. J. Mosquera Valderrama, Issue 12, pp. 767–783
'The Role of the ‘Other Income’ Article Within the Structure of Tax Treaties', Carlo Garbarino, Issue 12, pp. 784–800
'Contractual Arrangements and the Delineation of a Transaction: A Duo in Crisis Mode', Robert Robillard, Issue 12, pp. 801–806
'A European Taxpayers’ Code', Piergiorgio Valente, Issue 12, pp. 807–815
'Tax Penalties: Minor Criminal Charges?', J. Baron, E. Poelmann, Issue 12, pp. 816–821
'Countering Harmful Tax Practices in Licensing of Rights: The New License Barrier Rule in Section 4j of the German Income Tax Act', Xaver Ditz, Carsten Quilitzsch, Issue 12, pp. 822–827
'Is India Ready for BEPS?: Foreseeable Problems and Suggestions', Harsha Laddha, Issue 12, pp. 828–840
'The Improper Use of Country-by-Country Reports: Some Concerns on the Brazilian Approach to BEPS Action 13', Alexandre Siciliano Borges, Caio Augusto Takano, Issue 12, pp. 841–851
'Implementing Key BEPS Actions: Where Do We Stand?', Nathalie Bravo, Sriram Govind, Rita Julien, Pedro G. Lindenberg Schoueri, Issue 12, pp. 852–863

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