ISSUE 1
'Index', Issue 1, pp. 1–8
'Global CO2 Taxes', Iñaki Bilbao Estrada, Pasquale Pistone, Issue 1, pp. 2–14
'The Internal Market versus the Right of Member States to Levy Direct Tax-A Clash of Fundamental Principles', Sylvia Elwes, Issue 1, pp. 15–26
'Burdens of the Right of Establishment: On Fiscal Establishment Chains in the EU', Thomas Rønfeldt, Issue 1, pp. 27–41
'Transfer Pricing Audits: Position of the Italian Courts', Piergiorgio Valente, Issue 1, pp. 42–48
'Norway as an Attractive Holding Location for the European Market', Rainer Zielke, Issue 1, pp. 49–55
'China Tax Scene', Issue 1, pp. 56–58

ISSUE 2
'The OECD Discussion Draft on the Transfer of Intangibles (Revision of Chapter VI of the OECD Transfer Pricing Guidelines) – Main Comments', Caroline Silberztein, Mary C. Bennett, Gregg D. Lemein, Issue 2, pp. 60–65
'The OECD Discussion Draft on the Transfer of Intangibles (Revision of Chapter VI of the OECD Transfer Pricing Guidelines) – Detailed Comments', Caroline Silberztein, Mary C. Bennett, Gregg D. Lemein, Issue 2, pp. 66–81
'The OECD Discussion Draft on the Transfer of Intangibles (Revision of Chapter VI of the OECD Transfer Pricing Guidelines) – Text', Issue 2, pp. 82–125

ISSUE 3
'Towards a New Form of International Taxation: The View from Latin America and the Carribean', Fernando Velayos, Alberto Barreix, Issue 3, pp. 128–139
'The Revised UCITS Directive (UCITS IV): A Missed Chance for Creating Common Rules on the Taxation of UCITS', Raymond Adema, Issue 3, pp. 140–145
'Is the EU Harmonization of Excise Taxes on Tobacco Products a Barrier to Health Promotion?', Jette Thygesen, Issue 3, pp. 146–152
'Like-kind Exchanges Pursuant to Section 1031 Internal Revenue Code and their Consequences under German CFC-rules', Gerhard Kraft, Sigrid Zielinski, Issue 3, pp. 153–158
'First Swedish Case on Beneficial Owner', David Kleist, Issue 3, pp. 159–163
'Financial Restructuring in the Netherlands: Tax Aspects upon the Termination of a Fiscal Unity', Arco Bobeldijk, Michiel Beudeker, Issue 3, pp. 164–167
'Report on the Annual Tax Treaty Case Law Around the Globe Conference held at Tilburg University, the Netherlands', Laurens Wijtvliet, Issue 3, pp. 168–176
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 3, pp. 177–178

ISSUE 4
'Tax Treaty Overrides: A Comparative Study of the Monist and the Dualist Approaches', Sachin Sachdeva, Issue 4, pp. 180–207
'On the European Way to a Financial Transaction Tax under Enhanced Cooperation: Multi-speed Europe or Shortcut?', Pablo A. Hernández González-Barreda, Issue 4, pp. 208–229
'Treaty/Directive Shopping and Abuse of EU Law', Martin Poulsen, Issue 4, pp. 230–251
'Enhanced Relationship Challenging the Swedish Model', Robert Påhlsson, Issue 4, pp. 252–255
'Italy: An Outlook on the Supreme Court’s Transfer Pricing Decisions', Piergiorgio Valente, Issue 4, pp. 256–263
'‘Tax Governance: The Future Role of Tax Administrations in a Networking Society’', Sebastian Beer, Katharina Daxkobler, Matthias Kasper, Ina Kerschner, Eduard Müller, Jeffrey Owens, Elisabeth Pamperl, César Alejandro Ruiz Jiménez, Carmel Said Formosa, Eva-Maria Schrittwieser, Marion Stiastny, Marian Wakounig, Issue 4, pp. 264–271

ISSUE 5
'The External Tax Treaty Making Powers of the Member States: Defining Limits and Obligations under the Current European Legal Order', Adriana Capobianco May Zaidan, Issue 5, pp. 274–293
'Justifications and Proportionality: An Analysis of the ECJ’s Assessment of National Rules for the Prevention of Tax Avoidance', Maria Hilling, Issue 5, pp. 294–307
'The European Arbitration Convention on Transfer Pricing: Legal Fossil or', Daniele de Carolis, Issue 5, pp. 308–312
'Interaction between the Monist and the Dualist Tax Systems: A Cause (of Double Taxation) Less Obvious', Sachin Sachdeva, Issue 5, pp. 313–318
'Taxation of Foreign Institutional Investors in India: The Hanging Fire', Anindita Jaiswal, Issue 5, pp. 319–330
'What the UN Manual Really Means for China?', Glenn DeSouza, Issue 5, pp. 331–338

ISSUE 6/7
'State Aids and Energy Taxes: Towards a Coherent Reference Framework', Marta Villar Ezcurra, Issue 6/7, pp. 340–350
'National Tax Law - Under Influence of EU Rules for Freedom of Movement of Goods', Jette Thygesen, Issue 6/7, pp. 351–359
'The Lawfulness of the Restriction of Losses - On the European Union (EU) Law Impact on the Deduction of Losses Incurred Abroad', Thomas Rønfeldt, Issue 6/7, pp. 360–374
'Tracing the Origins of the Netherlands’ Tax Treaty Network', Maikel Evers, Issue 6/7, pp. 375–386
'Un-taxed Profit between Head Office and Permanent Establishment Does Not Constitute a Criminal Tax Offence - A German Example', Ulf Andresen, Hanno Kiesel, Issue 6/7, pp. 387–391
'Operating Base and Taxation for Foreign Airline Companies Operating in Italy', Raffaele Rizzardi, Salvatore Mattia, Issue 6/7, pp. 392–394
'Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play', John Bates, Daniel M. Berman, Raphaël Gani, Daniel Gutmann, Takashi Imamura, Gideon Klugman, Alexander Rust, Issue 6/7, pp. 395–404
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 6/7, pp. 405–409

ISSUE 8/9
'The Concept of Associated Enterprises', Ramon S.J. Dwarkasing, Issue 8/9, pp. 412–429
'‘Do You Want a Receipt?’ Combating VAT and RST Evasion with Lottery Tickets', Marco Fabbri, Sigrid Hemels, Issue 8/9, pp. 430–443
'Agency Permanent Establishment ‘Brazilian Style’: Taxation of Profits Earned Through Commission Merchants, Agents and Representatives', Sergio André Rocha, Issue 8/9, pp. 444–449
'EU VAT and Double Taxation: A Fine Line between Interpretation and Application', Pernilla Rendahl, Issue 8/9, pp. 450–461
'Corporate Financing, Interest Deduction and Tax Controversies', António Martins, Issue 8/9, pp. 462–469
'The Making of Tax Law', José A. Rozas, Issue 8/9, pp. 470–472
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 8/9, pp. 473–476

ISSUE 10
'The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I', Dejan Popović, Svetislav V. Kostić, Issue 10, pp. 478–491
'Article 15 of the OECD Model: The 183-Day Rule and the Meaning of ‘Not a Resident’ in Cases of Hybrid Partnerships', Kasper Dziurdź, Issue 10, pp. 492–498
'Corporate Taxation Trends in Europe', Dieter Endres, Katharina Finke, Jost H. Heckemeyer, Christoph Spengel, Issue 10, pp. 499–506
'EU and OECD: Fighting against Tax Avoidance', Peter Kavelaars, Issue 10, pp. 507–515
'Ruling in Vodafone Tax Dispute in India: Final or Fallible!', Awanish Kumar, Issue 10, pp. 516–541
'Transfer Pricing Planning with Accuracy and Control', Rainer Zielke, Issue 10, pp. 542–550
'China: Income Tax Treatment of Cross-Border Secondment', Jinghua Liu, Jon Eichelberger, Issue 10, pp. 551–552
'Financial Transaction Tax', Géry Bombeke, Evert Bleus, Issue 10, pp. 553–556

ISSUE 11
'The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries', Dejan Popović, Svetislav V. Kostić, Issue 11, pp. 558–570
'Interest Deduction and the CCCTB: A Walk in the Park for Tax Advisors?', I.M. de Groot, Issue 11, pp. 571–580
'The Tax Treatment of Losses under the Proposed Common Consolidated Corporate Tax Base Directive', Jeanette Calleja Borg, Issue 11, pp. 581–587
'The Experience with Advance Pricing Agreements', Ina Kerschner, Marion Stiastny, Issue 11, pp. 588–593
'The Impact of the Principle of Non-Taxation on the Tax Claim', Thomas Rønfeldt, Issue 11, pp. 594–603
'Reflections on the Service PE concept in the Double Taxation Treaty between Austria and the Czech Republic', Danuše Nerudová, Marlies Steindl, Issue 11, pp. 604–613
'What Is Wrong with (The Rules of) the Game?', Freek PJ Snel, Issue 11, pp. 614–620
'China Tax Scene', Jinghua Liu, Jon Eichelberger, Issue 11, pp. 621–625

ISSUE 12
'The Impact of Science and Technology on Taxation', Robert F. van Brederode, Issue 12, pp. 628–637
'The Territorial Link as a Condition to Create a Permanent Establishment', Jean Schaffner, Issue 12, pp. 638–651
'Treaty Eligibility from a German Perspective: Status Quo, Trends and Perspectives', Florian Haase, Issue 12, pp. 652–664
'Classification of Cost Allocation Agreements', Theresa Stradinger, Issue 12, pp. 665–675
'Critical Assumptions in Advance Pricing Agreements: A Comparison between the OECD Guidelines and the American Tax System', Daniele de Carolis, Issue 12, pp. 676–681
'Anti-avoidance Legislation of Scandinavian Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member States: Denmark, Finland, Norway and Sweden Compared', Rainer Zielke, Issue 12, pp. 682–692
'Indo-Mauritius DTAA: The Way Forward', Aayush Kumar, Varun Natarajan, Issue 12, pp. 693–700

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