ISSUE 1
'Corporate Tax and the European Union', Paulus Merks, Issue 1, pp. 2–13
'Substance-over-Form Doctrine in Russian Tax Law: Recent Developments', Andrey Afanasiev, Issue 1, pp. 14–17
'Applying CFC Rules to ‘Affiliates’: Critical Elements for Consideration', Gianfranco Peracin, Alberto De Luca, Issue 1, pp. 18–22
'Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA))', Stephan Schnorberger, Issue 1, pp. 23–24
'Arm’s Length Principle, Exit Tax and Commensurate with Income Standard: Some Practical thoughts on the New German Transfer Pricing Rules 2008', Stephan Schnorberger, Issue 1, pp. 25–28
'Double Tax Relief: Disparity or Harmful Restriction?', Peter Hordijk, Issue 1, pp. 29–37
'US Tax Scene', Phil Morrison, Mark Wanek, Issue 1, pp. 38–40

ISSUE 2
'Notional Income from the Cross-border Internal Transfer of Assets – Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment', Georg Seitz, Issue 2, pp. 44–74
'The Dutch Supreme Court Reaffirms and Clarifies ‘de facto employer’ under Article 15 of the OECD Model', Frank P.G. Pötgens, Issue 2, pp. 75–81
'Transfer Pricing: The Growth of International Trade and the Development of Tax Laws and Practices in Europe and the World', Gianfranco Peracin, Issue 2, pp. 82–89
'Respective Scope of the Substance Over Form Theory and Transfer Pricing in a French Audit', Cyril Maucour, Marc Bénard, Issue 2, pp. 90–94
'EC Tax Scene', Anno Rainer, Stephan Mueller, Issue 2, pp. 95–96

ISSUE 3
'Expeditious Amendments to Double Tax Treaties based on the OECD Model', Caterina Innamorato, Issue 3, pp. 98–124
'Taxation of Software: Tackling the Issue of Software as ‘Goods’ in India', Varun R. Hallikeri, Issue 3, pp. 125–132
'Real Estate – Opportunities and Pitfalls in Germany and the Netherlands', U. Hohage, F.J. Elsweier, Issue 3, pp. 133–138
'Duncan Bentley, Taxpayers’ Rights: Theory, Origin and Implementation (Kluwer Law International, the Netherlands, 2007), 460 pp.', Andrew Halkyard, Issue 3, pp. 139–140
'US Tax Scene', Tim Tuerff, Andre Claes, Harrison Cohen, Marcia Doyle, Tom Fuller, Issue 3, pp. 141–143

ISSUE 4
'Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation', Pasquale Pistone, Issue 4, pp. 146–153
'Klaus Vogel 1930–2007', Kees van Raad, Issue 4, pp. 154–155
'Some Basic Aspects of the Concept of Abuse in the Tax Case Law of the European Court of Justice', Adam Zalasinski, Issue 4, pp. 156–167
'Fiscal Impacts of Tax Havens on Non–Haven African Countries', Bernhard Kuschnik, Issue 4, pp. 168–171
'New Spanish Draft Regulation on the Mutual Agreement Procedures Concerning Direct Taxation', Aurora Ribes, Issue 4, pp. 172–180
'EC Tax Scene: ECJ Strikes Down Belgian Rules on Reclassification of Interest', Anno Rainer, Véronique Parmentier, Issue 4, pp. 181–182
'EC Tax Scene: Application of U.K. Stamp Duty Reserve Tax on Major Takeover Referred to ECJ', Eric Tomsett, Issue 4, pp. 182–183
'EC Tax Scene: U.K. House of Lords Strikes Down Three–Year Cap on Input Tax Claims', Andy Bradford, Issue 4, pp. 183–183
'US Tax Scene: Temporary Foreign Tax Credit Regulations Provide Needed ODL Guidance', Seth Goldstein, Mark Wanek, Issue 4, pp. 184–186

ISSUE 5
'Prohibition of Abusive Practices in European VAT: Court Aid to National Legislations Bugs?', Christian Amand, Issue 5, pp. 189–200
'Competing for Business', Tsilly Dagan, Issue 5, pp. 201–203
'Italian Restyling of Interest Deduction Rules: the Amendments of the Italian Finance Bill for 2008', Tancredi Marino, Massimiliano Russo, Issue 5, pp. 204–210
'Tax–Free Transfer of Assets in Denmark to Foreign Companies', Thomas Rønfeldt, Erik Werlauff, Issue 5, pp. 211–220
'Tax Planning Strategies in Response to China’s Changing Tax Landscape: Issues and Structures to be Considered in a Post:Tax Unification China', Jon Eichelberger, Brendan Kelly, Issue 5, pp. 221–229
'Long–Awaited Detailed Implementing Rules Finally Issued for New EIT Law in China', Jon Eichelberger, Brendan Kelly, Issue 5, pp. 230–232
'Vienna University Conference 2007: Source versus Residence – The Allocation of Taxing Rights in Tax Treaty Law', Florian Brugger, Thomas Ecker, Borbála Kolozs, Franz Koppensteiner, Ciprian Paun, Birgit Stürzlinger, Issue 5, pp. 233–237
'EC Tax Scene: ECJ Requires Interest to Be Paid for Unnotified State Aid', Anno Rainer, Issue 5, pp. 238–239
'EC Tax scene: ECJ AG Sharpston Opines on German Denial of Foreign PE Loss Deduction', Anno Rainer, Issue 5, pp. 239–240
'EC Tax Scene: ECJ AG Mengozzi Opines on Compliance of Old German Imputation System with EC Parent–Subsidiary Directive', Anno Rainer, Issue 5, pp. 240–242
'US Tax Scene: UK Court of Appeal Rejects Claim for Tax Credit on Dividends Paid to EU Parent Companies', Eric Tomsett, Issue 5, pp. 242–242
'US Tax Scene: Appellate Court Reinstates Regulation Requiring Timely Filing for ECI Expenses', Harrison Cohen, Thomas Fuller, Phil Morrison, Issue 5, pp. 243–244

ISSUE 6/7
'Transfer Pricing and Cost Agreements', Tulio Rosembuj, Issue 6/7, pp. 246–261
'Treaty Entitlement of Tax Exempt Entities', David Kleist, Issue 6/7, pp. 262–267
'VAT and Public Bodies in EC Member States', Ismael Jiménez Compaired, Issue 6/7, pp. 268–281
'The Proposal of Implementation of IFRS to SMEs: a Further Tool for Positive Integration of Corporate Income Taxation in the Internal Market?', Marco Adda, Issue 6/7, pp. 282–291
'Italy Sets the Barrier to Deduction of Financing Costs at 30 Per Cent of EBITDA', Giuseppe A. Galeano, Alan M. Rhode, Issue 6/7, pp. 292–301
'Danish Taxation of Pensions in the Perspective of EU Law: A Legal Assessment of Denmark’s Reaction to the Judgment Against Denmark in Case C–150/04, the Commission v Denmark', Thomas Rønfeldt, Erik Werlauff, Issue 6/7, pp. 302–311
'The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice', Paolo Arginelli, Michele Gusmeroli, Issue 6/7, pp. 312–325
'EC Tax Scene: ECJ holds German rules on exchange rate losses on repatriation of PE’s start–up capital violates EC Treaty', Anno Rainer, Issue 6/7, pp. 326–327
'EC Tax Scene: ECJ Rules on Input VAT Deduction for Corporate Transaction Costs', Richard Vitou, Giles Salmond, Jurgen Opreel, Issue 6/7, pp. 327–328
'US Tax Scene: Proposed subpart F contract manufacturing regulations released', Tim Tuerff, Harrison Cohen, James Gannon, Phil Morrison, Christopher Trump, Dirk Moneymaker, Issue 6/7, pp. 328–330

ISSUE 8/9
'How the Arbitration Convention Lost its Lustre: the Threat of Triangular Cases', Monique van Herksen, Issue 8/9, pp. 332–345
'Transfer Pricing, Restructuring, Apportionment and Other Challenges for Tax Directors', Uwe Ihli, Issue 8/9, pp. 346–358
'The CCCTB Compatible with National GAAP? What’s Next?', Irma Johanna Mosquera Valderrama, Issue 8/9, pp. 359–370
'Commission Proposal for a Modernization of the VAT Rules that are Applied in Respect of Financial and Insurance Services', Marie Lamensch, Issue 8/9, pp. 371–378
'The Norwegian CFC Rules after the Cadbury Schweppes Case', Anna B. Scapa Passalacqua, Lars A. Henie, Issue 8/9, pp. 379–388
'Compatibility of the Estonian Corporate Income Tax System with the Community Law', Lasse Lehis, Inga Klauson, Helen Pahapill, Erki Uustalu, Issue 8/9, pp. 389–399
'Conference Report: Common Consolidated Corporate Tax Base: The Possible Content of Community Law Provisions', José Almeida Fernandes, Mario Tenore, Issue 8/9, pp. 400–409
'EC Tax Scene: Dutch Withholding Tax Rules As Applied to FIIs Partially Incompatible with EC Law', Hans van den Hurk, Gerben Weening, Harm van den Broek, Jasper Korving, Issue 8/9, pp. 410–412
'EC Tax Scene: EFTA Court Rules on Norwegian Tax Credit', Petter Gruner, Issue 8/9, pp. 412–413
'EC Tax Scene: ECJ Upholds Nondeductibility of Foreign PE Losses at Level of Head Office', Anno Rainer, Lars Rehfeld, Issue 8/9, pp. 413–415
'EC Tax Scene: AG Sharpston Opines Belgian DRD Incompatible with EC Parent–Subsidiary Directive', Anno Rainer, Brecht Sohier, Issue 8/9, pp. 415–416
'EC Tax Scene: ECJ Confirms Rulings Relating to U.K. Taxation of Foreign Dividends and CFCs', Eric Tomsett, Issue 8/9, pp. 416–417
'US Tax Scene — United States: Simplified FIRPTA Relief Request Procedure Issued', Diane Renfroe, Kelly Kogan, Issue 8/9, pp. 418–419

ISSUE 10
'Forum Shopping in EC Tax Law in the Context of Legal Pluralism: Spontaneous Order as the Optimal Solution or Taxpayers’ Rights to a Code of Legality?', Ana Paula Dourado, Issue 10, pp. 422–425
'Direct Democracy, Decentralization and Earmarked Taxation: An Institutional Framework to Foster Tax Compliance', Christoph A. Schaltegger, Benno Torgler, Issue 10, pp. 426–433
'Conditional Debt Waivers in German Commercial Law, Insolvency and Tax Law', Otto–Ferdinand Graf Kerssenbrock, Issue 10, pp. 434–449
'Russian Double Taxation Conventions: Investment Opportunities and Anti–avoidance Provisions', D. V. Vinnitskiy, Issue 10, pp. 450–454
'The Swedish Supreme Administrative Court Totally Disregards Tax Treaty: A Critical Analysis of a CFC Judgment', Maria Hilling, Issue 10, pp. 455–461
'Dutch and German Change of Ownership Legislation: A Comparison', Dennis Post, Martina Tippelhofer, Issue 10, pp. 462–469
'Changes in Transfer Pricing as a Result of the 2008 Act on Corporate Tax Reform', Manfred Klein, Issue 10, pp. 470–472
'EC Tax Scene', Anno Rainer, Issue 10, pp. 473–474
'US Tax Scene', Tim Tuerff, Seth Goldstein, Richard Castanon, Issue 10, pp. 474–475

ISSUE 11
'Harmonization in Community Law and Enforcement of Rights in Tax Law', Daniel Déak, Issue 11, pp. 478–491
'CFC Legislation and EC Law', Alexander Rust, Issue 11, pp. 492–501
'European R&D and IP Tax Regimes: A Comparative Study', Wim Eynatten, Issue 11, pp. 502–519
'Non–Conformity of Section 15 German Foreign Tax Code Concerning the Taxation of Foreign Family Trusts with EC Law?', Tim Lühn, Issue 11, pp. 520–522
'Conference on Legal Remedies in European Tax Law', Kristiina Aima, Borbála Kolozs, Issue 11, pp. 523–532
'Conference Report: History of Double Taxation Conventions, Rust, 4–7 July 2008', Matthias Huber, Daniel P. Rentzsch, Issue 11, pp. 533–541
'EC Tax Scene', Anno Rainer, Hans van den Hurk, Jasper Korving, Issue 11, pp. 542–543
'US Tax Scene', Tom Fuller, Connie Angle, Remy Farag, Issue 11, pp. 544–545
'China Tax Scene', Jon Eichelberger, Issue 11, pp. 545–546

ISSUE 12
'National Courts’ Treatment of Tax Rules that Conflict with the EC Treaty', Kristina Ståhl, Issue 12, pp. 548–553
'Environmental Taxes in OECD Countries: Recent Developments', Ana Carrera Poncela, Issue 12, pp. 554–567
'Is it Time to Re–think the Indo–US Double Taxation Avoidance Agreement?', T. Prashant Reddy, Issue 12, pp. 568–576
'Impact Study of the New German Interest Capping Rule', Norbert Herzig, Uwe Lochmann, Bernhard Liekenbrock, Issue 12, pp. 577–584
'Flemish Exemption from Succession Taxes for the Inheritance of Family–Owned Companies: Condition of Employment Replaced by a Condition of Labour Costs', Bertel de Groote, Katrien Van Boxstael, Issue 12, pp. 585–597
'EC Tax Scene', Giles Salmond, Emma Walters, Anno Rainer, Issue 12, pp. 598–600
'US Tax Scene', Susan Lyons, Remy Farag, Issue 12, pp. 600–600

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