ISSUE 1
'Editorial: Intertax – What’s Ahead', Ana Paula Dourado, Issue 1, pp. 2–2
'Editorial: Are We Compatible? On Multilateral Tax Coordination', Ana Paula Dourado, Issue 1, pp. 3–5
'McBEPS: The MLI – The First Multilateral Tax Treaty that Has Never Been', Yariv Brauner, Issue 1, pp. 6–17
'The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis', Vikram Chand, Issue 1, pp. 18–44
'Implementation in Practice of the Principal Purpose Test in the Multilateral Convention', Marcus Livio Gomes, Issue 1, pp. 45–57
'Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures', Elio Andrea Palmitessa, Issue 1, pp. 58–67
'The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity – Part 1', Błażej Kuźniacki, Issue 1, pp. 68–79
'Country note: US Perspectives on the Multilateral Instrument', Mindy Herzfeld, Issue 1, pp. 80–85
'Article Index', Issue 1, pp. 86–91
'Author Index', Issue 1, pp. 92–97

ISSUE 2
'Editorial: Fake Tax Transparency? Leaks and Taxpayer Rights', Ana Paula Dourado, Issue 2, pp. 100–103
'Action 2 and the Multilateral Instrument: Is the Reservation Power Putting Coordination at Stake?', Luís Eduardo Schoueri, Guilherme Galdino, Issue 2, pp. 104–114
'The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules', Vikram Chand, Issue 2, pp. 115–123
'The Limitation on Benefits Provision in BEPS Action 6/Multilateral Instrument: Ineffective Overreaction of Mind-Numbing Complexity – Part 2', Błażej Kuźniacki, Issue 2, pp. 124–139
'Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency', Irma Mosquera Valderrama, Addy Mazz, Luís Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone, Frederik Zimmer, Issue 2, pp. 140–155
'Selectivity in Corporate Tax Matters After World Duty Free: A Tale of Two Consistencies Revisited', Roland Ismer, Sophia Piotrowski, Issue 2, pp. 156–166
'Literature review: Tax Sovereignty in the BEPS Era, Sergio Andre Rocha & Allison Christians (editors)', Marcus Livio Gomes, Issue 2, pp. 167–169
'Literature review: Marcos Aurélio Pereira Valadão, The Contemporary International Tax System from the Perspective of Developing Countries: A Critical Analysis (O sistema tributário internacional contemporâneo sob a perspectiva dos países em desenvolvimento: análise crítica), 37(1), Revista Nomos, 147–198 (2017)', Marcus Livio Gomes, Issue 2, pp. 170–171
'Country note: The Creation of a Permanent Establishment Through the Use of Subcontracting – A New Danish Ruling Adds to the Discussion', Peter Koerver Schmidt, Issue 2, pp. 172–176

ISSUE 3
'Editorial: The EU Black List of Third-Country Jurisdictions', Ana Paula Dourado, Issue 3, pp. 178–180
'Double Taxation Conventions in the Case Law of the CJEU', Michael Lang, Issue 3, pp. 181–193
'The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal', Stjepan Gadžo, Issue 3, pp. 194–209
'Revolutionary Changes to the Arm’s Length Principle under the OECD BEPS Project: Have CFC Rules Become Redundant?', Filip Majdowski, Katarzyna Bronzewska, Issue 3, pp. 210–224
'Ensuring Taxpayer Rights in the Era of Automatic Exchange of Information: EU Data Protection Rules and Cases', Xiaoqing Huang, Issue 3, pp. 225–239
'Country note: Integrity – The Keystone to Good Tax Administration', Michael D’Ascenzo AO, Issue 3, pp. 240–251
'Country note: ‘Irregular’ and ‘Wasteful’ Expenditure, Tax, and Fiscal Citizenship in South Africa', Deborah Tickle, Issue 3, pp. 252–260
'Literature review: Tsilly Dagan, International Tax Policy: Between Competition and Cooperation (Cambridge University Press, 2017)', Edoardo Traversa, Anne-Grace Kleczewski, Issue 3, pp. 261–263

ISSUE 4
'Editorial: The US Base Erosion and Anti-Abuse Tax, and the EU Responses', Ana Paula Dourado, Issue 4, pp. 266–267
'A Global Framework for Capital Gains Taxes', Eric C. C. M. Kemmeren, Issue 4, pp. 268–277
'A Historical Analysis of the BEPS Action Plan: Old Acquaintances, New Friends and the Need for a New Approach', Pablo A. Hernández González-Barreda, Issue 4, pp. 278–295
'Controlled Foreign Companies: Selected Policy Issues – or the Missing Elements of BEPS Action 3 and the Anti-Tax Avoidance Directive', Daniel W. Blum, Issue 4, pp. 296–312
'Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective', Sriram Govind, Shreya Rao, Issue 4, pp. 313–338
'Debate: Facilitating Entry by Facilitating Exit: New Paths in EU Tax Legislation', Wolfgang Schön, Issue 4, pp. 339–341
'Debate: Democratic Taxation: Necessity or Utopia for Euroland?', Frans Vanistendael, Issue 4, pp. 342–351
'Country note: Taking Stock of US ‘Tax Reform’ as the Dust Settles', Marc M. Levey, Alexandra Minkovich, Joshua D. Odintz, Kathryn E. Rimpfel, Issue 4, pp. 352–355
'Case law note: EU-VAT Exemption for Driving Lessons: Pending Case C-449/17, A & G Fahrschul-Akademie GmbH v. Finanzamt Wolfenbüttel', Matthias Trinks, Issue 4, pp. 356–358
'Literature review: Sabine Kirchmayr, Gunter Mayr, Klaus Hirschler & Georg Kofler (eds), Anti-BEPS-Richtlinie: Konzernsteuerrecht im Umbruch? (Linde, 2017) and Michael Lang, Alexander Rust, Josef Schuch & Claus Staringer (eds), Die Anti-Tax-Avoidance Richtlinie (Linde, 2017)', Werner Haslehner, Issue 4, pp. 359–362

ISSUE 5
'Editorial: Minimum Standards in Taxes: A Positive-Sum Game', Ana Paula Dourado, Issue 5, pp. 365–367
'Tax Information Exchange Agreements and the Prohibition of Retroactivity', Anna B. Scapa Passalacqua, Addy Mazz, Pasquale Pistone, Natalia Quiñones, Jennifer Roeleveld, Luís Eduardo Schoueri, Frederik Zimmer, Issue 5, pp. 368–389
'Codes of Conduct as a Means to Manage Ethical Tax Governance', H. Gribnau, E. van der Enden, K. Baisalbayeva, Issue 5, pp. 390–407
'Tax Treaty Characterization of Income Derived from Cloud Computing and 3D Printing and the Spanish Approach', José Ángel Gómez Requena, Issue 5, pp. 408–421
'Debate: Whistle-Blowers in Tax Matters: Not Public Enemies', Ana Paula Dourado, Issue 5, pp. 422–426
'Debate: The Difficulty in Establishing an Appropriate Legal Framework for Whistle-Blowers', Daniel Gutmann, Issue 5, pp. 427–428
'Country notes: Tax and Whistle-Blower Protection: Part of a Commitment to Tackling Tax Misconduct in Australia', Kerrie Sadiq, Issue 5, pp. 429–433
'Country notes: Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment', Siddhesh Rao, Issue 5, pp. 434–449
'Case law note: The CJEU Confirms that Composite Services Cannot be Artificially Split in order to Benefit from a Reduced VAT Rate', Thibaut Boulangé, Lionel Van der Noot, Issue 5, pp. 450–452
'Literature Review: El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS): G-20, OCDE y Unión Europea, J. M. Almudí Cid, J. A. Ferreras Gutiérrez & P. A. Hernández González-Barreda (editors), Thomson Reuters Aranzadí, 2017.', Jacques Malherbe, Issue 5, pp. 453–454
'Literature Review: VAT and Financial Services: Comparative Law and Economic Perspectives, R. F. van Brederode & R. Krever (editors), Springer, 2017.', Charlene-A. Herbain, Issue 5, pp. 455–458

ISSUE 6/7
'Editorial: Editorial Note on the Digital Tax Special Issue', Ana Paula Dourado, Issue 6/7, pp. 461–461
'Editorial: Taxing the Digital Economy Post-BEPS, Seriously', Yariv Brauner, Issue 6/7, pp. 462–465
'Comparing Tax Policy Responses for the Digitalizing Economy: Fold or All-in', Maarten Floris de Wilde, Issue 6/7, pp. 466–475
'A Long-Term Solution for Taxing Digitalized Business Models: Should the Permanent Establishment Definition Be Modified to Resolve the Issue or Should the Focus Be on a Shared Taxing Rights Mechanism?', Lisa Spinosa, Vikram Chand, Issue 6/7, pp. 476–494
'Which ‘Source Taxation’ for the Digital Economy?', Alessandro Turina, Issue 6/7, pp. 495–519
'Virtual Permanent Establishments: Indian Law and Practice', Anandapadmanabhan Unnikrishnan, Meyyappan Nagappan, Issue 6/7, pp. 520–540
'Bitcoin and Virtual Currencies Are Real: Are Regulators Still Virtual?', Piergiorgio Valente, Issue 6/7, pp. 541–549
'Debate: Implications of Digitalization for International Corporate Tax Reform', Michael P. Devereux, John Vella, Issue 6/7, pp. 550–559
'Debate: A Note on Some Radical Alternatives to the Existing International Corporate Tax and Their Implications for the Digital(ized) Economy', Andrés Báez Moreno, Issue 6/7, pp. 560–564
'Debate: Digital Taxation Opens the Pandora Box: The OECD Interim Report and the European Commission Proposals', Ana Paula Dourado, Issue 6/7, pp. 565–572
'Debate: Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?', Roland Ismer, Christoph Jescheck, Issue 6/7, pp. 573–578
'EU policy forum: Fighting VAT Fraud and Enhancing VAT Collection in a Digitalized Environment', Charlène A. Herbain, Issue 6/7, pp. 579–583
'Country note: The Reasonable Time of Tax Proceedings in the Italian Legal System', Luca Sabbi, Issue 6/7, pp. 584–593
'Case law note: The CJEU Confirms that the Amount of Interest Normally Payable Under National Law on Overpaid VAT Cannot Be Reduced', Yi Lei Zheng, Thomas De Meyer, Charlène A. Herbain, Issue 6/7, pp. 594–597
'Literature review: Joseph Andrus & Richard Collier. Transfer Pricing and the Arm's length Principle After BEPS (Oxford University Press, 2017)', Aitor Navarro, Issue 6/7, pp. 598–600
'Literature review: Feminst Judgements: Rewritten Tax Opinions, Bridget J. Crawford & Anthony C. Infanti (editors) (Cambridge University Press, 2018)', Alice Pirlot, Issue 6/7, pp. 601–603

ISSUE 8/9
'Editorial: Is There a Light at the End of the Tunnel of the International Tax System?', Ana Paula Dourado, Issue 8/9, pp. 607–609
'Mandatory Tax Arbitration: The Next Frontier Issue', Jeffrey Owens, Issue 8/9, pp. 610–619
'BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties', Adolfo Martín Jiménez, Issue 8/9, pp. 620–638
'The Meaning and Scope of the Ancillary Principle Under Model Tax Conventions', Giorgio Beretta, Issue 8/9, pp. 639–653
'What are the Drivers of Tax Complexity for MNCs? Global Evidence', Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, Issue 8/9, pp. 654–675
'Business forum: Paying Taxes: The Introduction of an Additional Index to Measure Post-Filing Processes', Neville Howlett, Tom Dane, Issue 8/9, pp. 676–685
'Policy note: Release of the UN Model (2017) Update', Bob Michel, Issue 8/9, pp. 686–689
'Policy note: A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon', Francesco Cannas, Calogero Vecchio, Davide Pellegrini, Issue 8/9, pp. 690–698
'Country note: A Dutch Tax Law Perspective on the Implementation of a Preventive Restructuring Framework', A. C. P. Bobeldijk, T. P. Akyürek, D. T. C. Tol, Issue 8/9, pp. 699–708
'Country note: The Failed Representative Office in France: A View from Germany', Ulf Andresen, Issue 8/9, pp. 709–715
'Country note: First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?', Jakob Bundgaard, Louise Fjord Kjærsgaard, Lars Bo Aarup, Issue 8/9, pp. 716–724
'Case law note: The Volkswagen Case: No Longer a Time Limit for Reclaiming Input Tax?', Aloïs Charpenet, Issue 8/9, pp. 725–727
'Case law note: EU VAT: Adjustment of Input VAT Case C-532/16 SEB bankas', Eleonor Kristoffersson, Issue 8/9, pp. 728–731
'Literature review: The Green Market Transition: Carbon Taxes, Energy Subsidies and Smart Instrument Mixes, Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor & Michael Mehling (editors), Edward Elgar, 2017', Alice Pirlot, Issue 8/9, pp. 732–734
'Literature review: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, P. H. Blessing (editor), 4th ed. Wolters Kluwer, 2017, Two volumes.', Gianluigi Bizioli, Issue 8/9, pp. 735–737

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