ISSUE 1
'European Legal Order with no Mercy for Member States’ Budget Concerns', Otmar Thömmes, Issue 1, pp. 2–3
'The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globlization Reaching the Tax Law?', José Calderón, Issue 1, pp. 4–29
'Improving the Legitimacy of Soft Law in EU Tax Law', Hans Gribnau, Issue 1, pp. 30–44
'CFC Rules Go Up in Smoke - with Retroactive Effect', Thomas Rønfeldt, Erik Werlauff, Issue 1, pp. 45–48
'Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information', Luis Alfonso Martínez Giner, Issue 1, pp. 49–55
'Governance, Tax Schemes and Big Business', Tony Ferrers, Issue 1, pp. 56–61
'EC Tax Scene: UK House of Lords adopts ‘mistake of law’ theory in setting limitations period in Deutsche Morgan', Eric Tomsett, Issue 1, pp. 62–63
'EC Tax Scene: ECJ decides on withholding taxes on cross-border income', Anno Rainer, Issue 1, pp. 63–64
'EC Tax Scene: Deductibility of foreign PE losses at German head office level referred to ECJ', Anno Rainer, Katja Nakhai, Issue 1, pp. 64–65
'EC Tax Scene: Swedish ATR Board finds exit taxation rules for companies contrary to EC Treaty', Anno Rainer, Jan Roels, Otmar Thömmes, Eric Tomsett, Hans van den Hurk, Gerben Weening, Issue 1, pp. 65–66
'US Tax Scene: Final regulations address allocation of foreign taxes from partnerships', Tom Fuller, Richard Turnure, Issue 1, pp. 66–66

ISSUE 2
'Expected and Unexpected Developments of European Integration in the Field of Direct Taxes', Pasquale Pistone, Issue 2, pp. 70–74
'Tax Treaties and the Internal Market in the New European Scenario', Pasquale Pistone, Issue 2, pp. 75–81
'The Discriminatory Taxation of Permanent Establishments by the Host State in the European Union: a Too Much Separate Entity Approach', Paolo Arginelli, Issue 2, pp. 82–116
'Safeguarding VAT Revenue via Actual Cost Taxation with Collection at Source', W. Christian Lohse, Rüdiger Parsche, Andrea Gebauer, Issue 2, pp. 117–121
'A Single European Market with 25 Different Corporate Taxes? Fiscal Disparity in Spain with Regard to its Future in the European Union', Marta Bengoa Calvo, Ana Carrera Poncela, Adolfo Cosme Fernández, Issue 2, pp. 122–131
'Tax Co-operation: Towards a Level Playing Field', Cihat Öner, Issue 2, pp. 132–133
'EC Tax Scene: ECJ Rules French Withholding Tax on Outbound Dividends Violates EC Treaty', Anno Rainer, Issue 2, pp. 134–136
'EC Tax Scene: ECJ Rejects Claim by Nonresident Companies for UK Tax Credits', Hans van den Hurk, Anno Rainer, Jan Roels, Otmar Thömmes, Eric Tomsett, Gerben Weening, Issue 2, pp. 136–137
'EC Tax Scene: ECJ Rules on UK Corporate Taxation of Foreign Source Dividends', Jan Roels, Otmar Thömmes, Eric Tomsett, Gerben Weening, Hans van den Hurk, Anno Rainer, Issue 2, pp. 137–140
'US Tax Scene: New Treaty and Protocol with Belgium Signed', Pascal Van Hove, Tom Fuller, Issue 2, pp. 140–141

ISSUE 3
'The Procedural Conditions for the Implementation of Tax Treaty Obligations Under Domestic Law', Michael Lang, Issue 3, pp. 146–151
'Comprehensive Approaches to Company Taxation in the European Union and Cross-Border Corporate Reorganizations', Daniel Dürrschmidt, Issue 3, pp. 152–182
'The Agreement on the Free Movement of Persons and its Potential Impact on Direct Taxes Systems of EU Member States', Lukasz Adamczyk, Issue 3, pp. 183–201
'EC Tax Scene: European Commission Acts on Infringement Procedures Against EU Member States', Anno Rainer, Issue 3, pp. 202–202
'EC Tax Scene: German Finance Ministry Reacts to ECJ Cadbury Schweppes Decision', Anno Rainer, Stefan Müller, Issue 3, pp. 203–205
'US Tax Scene: Final Regulations Issued on Space, Ocean and Communications Income', Thomas Fuller, Christopher Trump, Issue 3, pp. 205–208

ISSUE 4
'Limitation of the Temporal Effects of Judgments of the ECJ', Michael Lang, Issue 4, pp. 230–245
'Towards a More Comprehensive Examination of the Compatibility of Indirect Taxes with the Internal Market', Karsten Engsig Sørensen, Issue 4, pp. 246–255
'Can Procedural Rules Create Obstacles to Fundamental Freedoms in European Law?', Eivind Furuseth, Issue 4, pp. 256–287
'The Effects of Global and Regional Trade Agreements on Domestic Tax Law and Bilateral Tax Conventions: Proceedings of a Seminar held at the 60th International Fiscal Association Congress', Jennifer E Farrell, Issue 4, pp. 286–293
'EC Tax Scene', Anno Rainer, Hans van den Hurk, Gerben Weening, Jasper Korving, Issue 4, pp. 294–296
'US Tax Scene', Tim Tuerff, Harrison Cohen, Michael Danilack, Christopher Trump, Issue 4, pp. 296–297

ISSUE 5
'Thin Capitalization Glo et al. – A Thinly Concealed Agenda?', Christiana HJI Panayi, Issue 5, pp. 298–309
'Proportionality of Anti-Avoidance and Anti-Abuse Measures in the ECJ’s Direct Tax Case Law', Adam Zalasiński, Issue 5, pp. 310–321
'Corporate Tax and the OECD', Paulus Merks, Issue 5, pp. 322–330
'The Taxpayer’s Rights and the Role of the Tax Ombudsman: an Analysis from a Spanish and Comparative Law Perspective', Fernando Serrano, Issue 5, pp. 331–340
'EC Tax Scene', Sonja Sidler, Eric Tomsett, Anno Rainer, Hans van den Hurk, Issue 5, pp. 341–345
'US Tax Scene', Thomas Fuller, Connie Angle, Issue 5, pp. 345–346

ISSUE 6/7
'Taxes and the World Trade Organziation', Tulio Rosembuj, Issue 6/7, pp. 348–365
'The Masa Investment Group as a ‘NEC Plus Ultra’ Case for the Application of the European Convention on Human Rights to Tax Law?', Marco Greggi, Issue 6/7, pp. 366–372
'Back to BASIC – Stages of International Tax Planning or: Getting the Grip on a Rocky Road', Wolfgang Kessler, Rolf Eicke, Issue 6/7, pp. 373–377
'Some Thoughts on Further Refinement of the Concept of Place of Effective Management for Tax Treaty Purposes', I. J. J. Burgers, Issue 6/7, pp. 378–386
'Belgium: Attribution of Profits to Permanent Establishments', Tim Wurstenberghs, Issue 6/7, pp. 387–406
'Flat-Rate Taxation Based on Cost-of-Living Expenditure – a Profitable Option for Rich Foreigners Redisent in Switzerland?', Deborah Knirsch, Sebastian Schanz, Issue 6/7, pp. 407–413
'Transfer Pricing Rules in the New Turkish Corporate Income Tax Act', Cihat Öner, Issue 6/7, pp. 414–418
'EC Tax Scene', Anno Rainer, Philippe Renier, Issue 6/7, pp. 419–421
'US Tax Scene', Thomas Fuller, Diane Renfroe, Jeremy Sina, Issue 6/7, pp. 421–422

ISSUE 8/9
'Investor-State Disputes: The Interface Between Treat-Based International Investment Protection and Fiscal Sovereignty', Thomas Walde, Abba Kolo, Issue 8/9, pp. 424–449
'Taxation of Non-Profit Organizations with Multinational Activities–The Stauffer Aftermath and Tax Treaties', Thomas Ecker, Issue 8/9, pp. 450–459
'Article 24(1) of the OECD Model Convention and the Exclusion of MFN Treatment–A Comment on the OECD Public Discussion Draft', Adam Zalasiński, Issue 8/9, pp. 460–472
'Exploring the Boundaries of the Application of Article 10(5) of the OECD Model', Eduardo Arruda Madeira, Tiago Cassiano Neves, Issue 8/9, pp. 473–483
'Limitation on Benefites: From the US Model 2006 to the ACT Group Litigation', Patrick Plansky, Hermann Schneeweiss, Issue 8/9, pp. 484–493
'Noteworthy Fiscal and Tax Changes in India in the Financial Year 2006–07', Har Govind, Issue 8/9, pp. 494–511
'§ 50d (3) EstG–Entitlement to Tax Relief Available to Foreign Companies: Unofficial translation of the Federal Ministry of Finance Circular dated April 2, 2007 and Explanatory Notes', Ulrich Ränsch, Sonja Littan, Alexandra John, Issue 8/9, pp. 512–517
'New German Tax Rules on Financing Expenses', Marc P. Scheunemann, Tino Müller-Duttiné, Issue 8/9, pp. 518–525
'EC Tax Scene', Anno Rainer, Hans van den Hurk, Gerben Weening, Jasper Korving, Philippe Renier, Issue 8/9, pp. 526–529
'US Tax Scene', Thomas Fuller, Connie Angle, Issue 8/9, pp. 529–531

ISSUE 10
'The Need for Tax Clarity and the Application of the Acte Clair Doctrine to Direct Taxes', Pasquale Pistone, Issue 10, pp. 534–536
'Multinationals, Enforcement Covenants and Fair Share', Richard Happé, Issue 10, pp. 537–547
'The Amendment of Australia’s Domestic Law after the Lamesa Case: A Lesson to be Learned from Dutch Case Law?', Richard Snoeij, Issue 10, pp. 548–554
'Tax Treatment of Non-Operating Companies in Italy', Alberto Sandi, Ignazio La Candia, Issue 10, pp. 555–561
'Notable Changes in the Proposed Indirect Taxes Through the Finance Bill 2007', Har Govind, Issue 10, pp. 562–573
'Conference: ‘Recent and Pending Cases at the ECJ on Direct Taxation’, 15–17 February 2007, Vienna', Renata Fontana, Ramona Piscopo, Issue 10, pp. 574–588
'Conference Report: The EU and Third Countries: Direct Taxation, 13–14 October 2006, Vienna', Renata Fontana, Mario Tenore, Issue 10, pp. 589–597
'EC Tax Scene', Anno Rainer, Philippe Renier, Eric Tomsett, Issue 10, pp. 598–605
'US Tax Scene', Tim Tuerff, Irwin Halpern, Christopher Trump, Dirk Moneymaker, Issue 10, pp. 606–607

ISSUE 11
'The Protection of Human Rights and the Right to a Fair Tax Trial in the Light of the Jussila Case', Marco Greggi, Issue 11, pp. 610–615
'Equity Substitution Loans in German Commercial, Insolvency and Tax Law: Current Status in Anticipation of Modernization', Otto-Ferdinand Graf Kerssenbrock, Issue 11, pp. 616–637
'Current Scenario of the Tax Incentives in Brazil: A Comparison Based on the Concepts of State Aid in Europe and of the Commerce Clause in the United States', Marcos André Vinhas Catão, Issue 11, pp. 638–646
'Italian Tax Treaties and Domestic Law: Some Remarks about the Relationship Between Provisions on Foreign Tax Credit', Angelo Contrino, Issue 11, pp. 647–652
'Report on the conference: ‘EU Taxes’', Sabine Heidenbauer, Ramono Piscopo, Issue 11, pp. 653–661
'EC Tax Scene', Anno Rainer, Issue 11, pp. 663–664
'US Tax Scene', Thomas Fuller, Richard Castanon, Connie Angle, Issue 11, pp. 664–665

ISSUE 12
'Freedom of Establishment in the EC Economic Partnership Agreements: in Search of its Direct Effect on Direct Taxation', Sergey Bezborodov, Issue 12, pp. 658–712
'The European Court of Justice on the Dutch Levy upon Emigration of a Substantial Participation Holder in a Corporation', J.W.J. de Kort, Issue 12, pp. 713–718
'Tax Facilities for State-Induced Costs under the EC State Aid Rules', Fred C. de Hosson, Issue 12, pp. 719–725
'Taxation of Cross-Border Savings: Options for Reviewing the European Approach', Lars Gläser, Issue 12, pp. 726–734
'EC Tax Scene', Anno Rainer, Rachid Arras, Sarvi Keyhani, Katja Nakhai, Issue 12, pp. 735–740
'US Tax Scene', Harrison Cohen, Thomas Fuller, Sandra Slaats, Issue 12, pp. 741–743

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