The Long March of International Taxation towards a Global Tax Legal Order

Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform

Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?

Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation

Editorial

International Taxation of Directors’ Fees: Article 16 of the OECD Model or How To Reconcile Disagreement among Neighbours

Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Articles 24(4) and 24(5) of the OECD Model Applied to Domestic Thin Capitalization Rules

Capital Gains: The History of the Principle of Symmetry, the Internal Order of Article 13 and the Dynamic Interpretation of the Changes in the 2010 Commentary on “Forming Part” and “Effectively Connected”

Freedom of Religion and Church Taxes in Europe

European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?

Forum: Interaction of State Aid, Free Movement, Policy Competition and Abuse Control in Direct Tax Matters