'Editorial: In Search of an International Tax System in a Post-BEPS Tax Competition Setting', Ana Paula Dourado, Issue 1, pp. 2–6
'Developing a Uniform Understanding of Income Classification: Everyone’s Business? – A Review of Business Income and the Criterion of Asset Management in Tax Treaty Interpretation', Stefan Schwibinger, Issue 1, pp. 7–23
'Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination', Leopoldo Parada, Issue 1, pp. 24–54
'BEPS Action 4 and Its Compatibility with the Principle of Non-Discrimination Under Article 24(4) of the OECD Model Convention', Natassia Burkhalter-Martinez, Issue 1, pp. 55–65
'The DNA of the Principal Purpose Test in the Multilateral Instrument', Marcus Livio Gomes, Issue 1, pp. 66–90
'Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination Among Jurisdictions (Even) After the BEPS Project', Giorgio Beretta, Issue 1, pp. 91–112
'Country note: Dutch Fiscal Unity Regime under EU-Fire, Will the Regime Survive?', Lex Bekkers, Arthur W. Hofman, Issue 1, pp. 113–120
'Case law note: Consistency of ECJ Case Law: Formal Requirements in VAT Matters', Paweł Mikuła, Issue 1, pp. 121–124
'Literature review: Luis Flávio Neto, International Tax Law: ‘Context’ in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Contextos´ para Interpretação e Aplicação de Acordos de Bi-Tributação, IBDT & Quartier Latin, 2018', João Félix Pinto Nogueira, Issue 1, pp. 125–126
'Peer Reviewer List 2018', Issue 1, pp. 127–127
'Author Index', Issue 1, pp. 130–136

'Editorial note: Taxing the Digital Economy', Ana Paula Dourado, Issue 2, pp. 138–139
'Guest editorial: Qualification of the Digital Services Tax Under Tax Treaties', Daniela Hohenwarter, Georg Kofler, Gunter Mayr, Julia Sinnig, Issue 2, pp. 140–147
'Measuring and Interpreting Countries’ Tax Attractiveness for Investments in Digital Business Models', Marcel Olbert, Christoph Spengel, Ann-Catherin Werner, Issue 2, pp. 148–160
'Taxing Where Value Is Created: What’s ‘User Involvement’ Got to Do with It?', Johannes Becker, Joachim Englisch, Issue 2, pp. 161–171
'Debate: Comment on J. Becker & J. Englisch, ‘Taxing Where Value Is Created: What’s “User Involvement” Got to Do with It?’', Patricia Hofmann, Nadine Riedel, Issue 2, pp. 172–175
'Equalization Taxes and the EU’s ‘Digital Services Tax’', Georg Kofler, Julia Sinnig, Issue 2, pp. 176–200
'The Digital Services Tax and Fundamental Freedoms: Appraisal Under the Doctrine of Measures Having Equivalent Effect to Quantitative Restrictions', Christina Dimitropoulou, Issue 2, pp. 201–218
'Developing a Regulatory Framework for the Taxation of Virtual Currencies', Aleksandra Bal, Issue 2, pp. 219–233
'Literature review: Jonathan. Schwarz, Schwarz on Tax Treaties, 5th Edition, Wolters Kluwer, Kluwer Law International, 2018', Anne van de Vijver, Issue 2, pp. 234–238
'Literature review: The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, M. Lang, P. Pistone, A. Rust, J. Schuch and C. Staringer (editors), Wolters Kluwer, 2018', Marcus Livio Gomes, Issue 2, pp. 239–241

'Editorial: Ongoing Tax Reforms at the EU Level: Why Trust Matters', Edoardo Traversa, Issue 3, pp. 244–246
'Proposal for the Coordinated System of Taxation Applicable to Cross-Border Inheritances and Gifts in the Internal Market', Jan Karol Szczepański, Issue 3, pp. 247–267
'The Proposed EU Digital Services Tax: An Anti-Protectionist Appraisal Under EU Primary Law', Christina Dimitropoulou, Issue 3, pp. 268–281
'Debate: Immigration Surtax as an Emerging Fiscal Hungaricum', Daniel Deák, Issue 3, pp. 282–290
'Taxation as a Means of Migration Control: The Case of Hungary', Luc Leboeuf, Alice Pirlot, Issue 3, pp. 291–297
'Country note: Implementation of Current Withholding Tax in France: The French Exception is Gone!', Agnès Charpenet, Michael Jaffe, Elliott Murray, Geoffrey Poras, Issue 3, pp. 298–303
'Country note: Joint and Several Liability as a Measure to Tackle VAT Fraud: The Spanish Perspective', Ana B. Prósper-Almagro, Issue 3, pp. 304–311
'Case law note: The ECJ as a Protector of Tax Optimization via Holding Companies', Błażej Kuźniacki, Issue 3, pp. 312–323
'Case law note: The Right to VAT Deduction and the ECJ: Towards Neutral and Efficient Taxation in the Single Market?', Marton Varju, Issue 3, pp. 324–334
'Literature review: Viktoria Wöhrer, Data Protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information, IBFD, 2018', Aikaterini Antoniou, Issue 3, pp. 335–337
'Literature review: Jérôme Monsenego, Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base, EUCOTAX Series on European Taxation, Vol. 60, Kluwer Law International, 2018.', Sjoerd Douma, Issue 3, pp. 338–339

''Editorial: The Commission Proposal to Replace Unanimity with a Qualified Majority in the Case of Tax Matters', Ana Paula Dourado, Issue 4, pp. 341–344
'Guest Editorial: Brexit and Taxes', Jeremy Cape, Issue 4, pp. 345–348
'Application of the Arm’s Length Principle to Physical Cash Pooling Arrangements in Light of the OECD Discussion Draft on Financial Transactions', Alexander Haller, Vikram Chand, Issue 4, pp. 349–364
'Permanent Establishments and BEPS Action 7: Perspectives in Evolution', Carlo Garbarino, Issue 4, pp. 365–381
'Geotaxation and the Digital: Janus in the Mirror', Piergiorgio Valente, Issue 4, pp. 382–390
'Eu VAT Note: Online Platforms: A Marketplace for Tax Fraud?', E.C.J.M. van der Hel-van Dijk, Issue 4, pp. 391–401
'Country Note: General and Specific Anti-Tax Avoidance Measures Under Recent Tax Reform in Greece', Aikaterini Savvaidou, Vasiliki Athanasaki, Issue 4, pp. 402–413
'Case Law Note: The Volkswagen Financial Services Case', Ward Lietaert, Amaury Geernaert, Issue 4, pp. 414–415
'Literature Review: A Global Analysis of Tax Treaty Disputes, E. Baistrocchi (editors), Cambridge University Press, 2017', Frans Vanistendael, Issue 4, pp. 416–417
'Literature Review: Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation, J. Manuel Almudí Cid, J.A. Ferreras Gutiérrez & P.A. Hernández González-Barreda (editors), Eucotax Series on European Taxation, Kluwer law International, 2018', Daniel Smit, Issue 4, pp. 418–420

'Editorial: Developments on the Digital Economy Front: Progress or Regression?', Yariv Brauner, Issue 5, pp. 422–424
'Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using ‘Personality’ and ‘Residence’', Lucas de Lima Carvalho, Issue 5, pp. 425–443
'Debt Push-Downs in Times of BEPS Action 4 and the ATAD', G.F. Boulogne, Issue 5, pp. 444–453
'The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries', Irma Johanna Mosquera Valderrama, Issue 5, pp. 454–467
'Open versus Closed Competence to Tax: A Comparative Legal Study of Municipal Taxes in Belgium and the Netherlands', Miguel de Jonckheere, Issue 5, pp. 468–489
'Debate on the CCCTB: Destination-with-Credit Formula: A Simple Add-On that Would Make the CCCTB More Resilient in the Face of Tax Competition and Tax Planning', Martti Nieminen, Issue 5, pp. 490–495
'Debate on the CCCTB: Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’', Christoph Spengel, Issue 5, pp. 496–498
'Debate on the CCCTB: Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’', Krister Andersson, Issue 5, pp. 499–503
'Debate on the US Tax Reform and the EU ATAD: Can GILTI + BEAT = GLOBE?', Mindy Herzfeld, Issue 5, pp. 504–513
'Debate on the US Tax Reform and the EU ATAD: The Proposal for a Global Minimum Tax: Comeback of Residence Taxation in the Digital Era?: Comment on Can GILTI + BEAT = GLOBE?', Daniel W. Blum, Issue 5, pp. 514–522
'Case Law Note: A Oy: Case Note', Robert C. Prätzler, Florian S. Zawodsky, Issue 5, pp. 523–526
'Literature Review: Corporate Tax Residency and Mobility, Edoardo Traversa (editor), EATLP International Tax Series, IBFD, 2018', Stjepan Gadžo, Issue 5, pp. 527–530

'Editorial: Digitalization in a Broader Tax Perspective', Stef van Weeghel, Issue 6/7, pp. 532–535
'The Development of Corporate Tax Systems in the European Union from 1998 to 2017: Qualitative and Quantitative Analysis', Rainer Bräutigam, Christoph Spengel, Kathrin Stutzenberger, Issue 6/7, pp. 536–562
'The OECD BEPS Multilateral Instrument and the Issue of Language', Richard Xenophon Resch, Issue 6/7, pp. 563–572
'A Finale Incomparabile to the Saga of Definitive Losses? Deduction of Foreign Losses and Fundamental Freedoms After Bevola and Sofina', Roland Ismer, Harald Kandel, Issue 6/7, pp. 573–589
'Flow-Through Holding Companies in Light of the Parent-Subsidiary Directive: The Thin Line between Tax Planning and Tax Abuse', Satenik Melkonyan, Filip Schade, Issue 6/7, pp. 590–608
'On the Liability of the Uninformed Taxable Person in EU VAT', Frank J.G. Nellen, Issue 6/7, pp. 609–619
'Taxation of Cryptocurrencies from the Danish and Swedish Perspectives', Louise Fjord Kjærsgaard, Autilia Arfwidsson, Issue 6/7, pp. 620–634
'Country Note: Review of Implementation of the Inclusive Framework on Base Erosion and Profit Shifting in Indonesia', Haula Rosdina, Issue 6/7, pp. 635–651
'Country Note: Three Emblematic Measures in Portuguese Business Taxation: A Preliminary Quantitative Appraisal', António Martins, Issue 6/7, pp. 652–662
'Case Law Note: The Vetsch Case: New Liability for Fiscal Representatives Acting in a Supply Chain Subject to VAT Fraud?', Aloïs Charpenet, Issue 6/7, pp. 663–665
'Literature Review: Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice: Paying a Fair Share?, R. Eccleston & A. Elbra (editors), Edward Elgar, 2018', Alice Pirlot, Issue 6/7, pp. 666–668

'Editorial: Post-BEPS International Tax Arbitration', Ana Paula Dourado, Issue 8/9, pp. 671–673
'Guest Editorial: Types of Arbitration Procedure', John F Avery Jones, Issue 8/9, pp. 674–677
'Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation', Sophia Piotrowski, Roland Ismer, Philip Baker, Jérôme Monsenego, Katerina Perrou, Raffaele Petruzzi, Ekkehart Reimer, Fernando Serrano Antón, Lukasz Stankiewicz, Edoardo Traversa, Jasna Voje, Issue 8/9, pp. 678–692
'Mandatory Binding Arbitration in the BEPS Multilateral Instrument', Nathalie Bravo, Issue 8/9, pp. 693–714
'Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive', Katerina Perrou, Issue 8/9, pp. 715–724
'Does the Achmea Case Prevent the Resolution of Tax Treaty Disputes through Arbitration?', Jérôme Monsenego, Issue 8/9, pp. 725–736
'Arbitration institutes forum: Arbitration Institutes: An Issue Overlooked', Hans Mooij, Issue 8/9, pp. 737–744
'Arbitration institutes forum: The Changed Landscape of Tax Dispute Resolution Within the EU: Consideration of the Directive on Tax Dispute Resolution Mechanisms', H.M. Pit, Issue 8/9, pp. 745–759
'Policy forum: Domestic Tax Arbitration: Some Economic Considerations', Nuno Garoupa, Issue 8/9, pp. 760–765
'Tax in history: The Federal Income Tax Goes to War', Lawrence Zelenak, Issue 8/9, pp. 766–769
'Country note: Implementation of the Controlled Foreign Company Rules in the Netherlands', I. M. de Groot, Issue 8/9, pp. 770–783
'Case law note: Do Sale and Lease Back Transactions Require a VAT Adjustment? Towards a Pragmatic Look Through Approach', Wim Panis, Charlène A. Herbain, Issue 8/9, pp. 784–788
'Case law note: How Must the Thirteenth Directive on VAT Refunds to Non-EU Persons Be Interpreted? Recent Position of the European Court of Justice', Stefania Lotito Fedele, Issue 8/9, pp. 789–792
'Case law note: Svig og Misbrug: The Danish Anti-Abuse Cases', L. C. van Hulten, J. J. A. M. Korving, Issue 8/9, pp. 793–800
'Literature Review: Estudos de Tributação Internacional (Studies of International Taxation), Ana Paula Saunders, Janssen Murayama, Mauricio Terciotti & Michel Siqueira Batista (editors), Vol. 2, Lumen Juris, 2018', Marcus Livio Gomes, Issue 8/9, pp. 801–803
'Literature review: N. Li, The Tax Sparing Mechanism and Foreign Direct Investment, IBFD, 2018', Niels Bammens, Issue 8/9, pp. 804–806

'Editorial: The Priorities for EU Tax Policy', Ana Paula Dourado, Issue 10, pp. 808–810
'Guest Editorial: Looking Back, Looking Forward: EU Tax Policy Trends', Valère Moutarlier, Issue 10, pp. 811–812
'Present at the Creation: Archival Research and Evidence on the Origins of the Single Tax Principle', Gianluca Mazzoni, Issue 10, pp. 813–831
'Taxing Carbon Emissions from International Shipping', Tatiana Falcão, Issue 10, pp. 832–851
'Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law', Ivan Lazarov, Sriram Govind, Issue 10, pp. 852–868
'The Principal Purpose Test as Introduced by the OECD MLI: Is It Time for a Compromise with EU Tax Law?', Antonio Cuoco, Issue 10, pp. 869–884
'Country Note: The Future of the Economic Nexus Standard for US Sales & Use Tax Collection', Robert F. Van Brederode, Issue 10, pp. 885–897
'Case Law Note: CJEU Confirms that the Provision and Settlement of Fuel Cards May Constitute a Financial Service that Is Exempt from VAT in Vega International Case', Sebastian Kirsch, Caroline Orban, Issue 10, pp. 898–900
'Literature Review: X. Oberson, International Exchange of Information in Tax Matters – Towards Global Transparency, Edward Elgar Publishing, 2018', Roman Seer, Issue 10, pp. 901–903
'Literature Review: J. Kollmann, Taxable Supplies and Their Consideration in European VAT – With Selected Examples of the Digital Economy, IBFD Doctoral Series no. 46, IBFD, 2019', Cristina Trenta, Issue 10, pp. 904–906

'Editorial: Bulgarian Data Hack Provides a Timely Warning of Data Breaches to Come', Philip Baker, Issue 11, pp. 908–909
'Why Can’t the Germans … ? English as Lingua Franca for Tax Treaties', Richard Xenophon Resch, Issue 11, pp. 910–921
'The PPT: The Introduction of a Uniform Standard with an Uncertain Application', Konstantinos Taramountas, Issue 11, pp. 922–937
'Alternative Approaches to Address the (Yet to Be Defined) Treaty Shopping Phenomenon', Eva Escribano, Issue 11, pp. 938–949
'Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis', Rita de la Feria, Anculien Schoeman, Issue 11, pp. 950–967
'Country Note: The UAE Fiscal Federalism', Roberto Scalia, Issue 11, pp. 968–978
'Tax in History: Hundred Years Tax Code in Germany', Klaus-Dieter Drüen, Issue 11, pp. 979–985
'Tax in History: GAAR-dians of the Tax Galaxy. A 100-year GAAR Journey from Germany to Austria and Back to the EU', Claus Staringer, Issue 11, pp. 986–988
'Tax in History: Influence of the German Reichsabgabenordnung on Polish General Tax Law', Adam Nita, Issue 11, pp. 989–991
'Literature Review: Roy Rohatgi on International Taxation - Volume 1: Principles, Ola Ostaszewska & Belema Obuoforibo (editors), IBFD, 2018', Sunita Jogarajan, Issue 11, pp. 992–993
'Literature Review: S. A. Carvajal & G. A. Valladares, The New Challenges of International Taxation, Los Nuevos Retos de la Fiscalidad Internacional, Asociación Venezolana de Derecho Tributario, Academia Mexicana de Derecho Fiscal, 2018', Doris Canen, Issue 11, pp. 994–995

'Editorials: Transfer Pricing in the Digital Economy', Ana Paula Dourado, Issue 12, pp. 998–999
'Editorials: Achieving Certainty in an Uncertain Profit Allocation Environment', Vikram Chand, Issue 12, pp. 1000–1002
'One Answer to Why and How to Tax the Digitalized Economy', Wolfgang Schön, Issue 12, pp. 1003–1022
'Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendation for a Simplified Residual Profit Split Method', Vikram Chand, Issue 12, pp. 1023–1041
'Grappling with DEMPEs in the Trenches: Trying to Give It the Meaning It Deserves', Isabel Verlinden, Stefaan De Baets, Vasistha Parmessar, Issue 12, pp. 1042–1056
'Country-by-Country Reporting and the Effective Tax Rate: How Effective Is the Effective Tax Rate in Detecting Tax Avoidance in Country-by-Country Reports?', Paul Klaassen, Arco Bobeldijk, Issue 12, pp. 1057–1069
'Policy Forum: GloBE – Overriding the Value Creation Principle as Lodestone of International Tax Rules?', Khoon Ming Ho, Conrad Turley, Issue 12, pp. 1070–1076
'Policy Forum: Implicit Support and Its Implications on Guarantee Fee Pricing: Fact or Fiction', Gary Lambert, Amanda Pletz, Georg Dettmann, Issue 12, pp. 1077–1086
'Policy Forum: The Way We Were? The Way We Must Be? The ‘Arm’s Length Principle’ Sees Itself (for What It Is) in the ‘Digital’ Mirror', J. Scott Wilkie, Issue 12, pp. 1087–1102
'Tax in History: The 100th Anniversary of the Belgian Income Tax', Matthieu Possoz, Bart Buytaert, Edoardo Traversa, Issue 12, pp. 1103–1107
'Case Law Notes: Landmark Transfer Pricing Case on Applying the Arm’s Length Principle to Shareholder Loans in Germany', Sven-Eric Bärsch, Issue 12, pp. 1108–1120
'Case Law Notes: Assessing the VAT Status of Independent Supervisory Board Members: IO Case Note', Marcin Wrotniak, Sara Coccia, Yannick Zeippen, Issue 12, pp. 1121–1124
'Literature Review: Fundamentals of Transfer Pricing. A Practical Guide, M. Lang, G. Cottani, R. Petruzzi & A. Storck (editors), Kluwer Law International, 2019', Aitor Navarro, Issue 12, pp. 1125–1127

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