GENERAL EDITOR
Professor Dr. Joachim Englisch
Managing Director of the Institute for Tax Law, Muenster University (Germany)
Email: joachim.englisch@uni-muenster.de

EDITORIAL BOARD
Wei Cui
Associate Professor at China University of Political Science and Law

Oskar Henkow
Associate Professor (Docent) at the Department of Business Law, Lund University (Sweden)

Rebecca Millar
Associate Professor at Sydney Law School (Australi)a

Satya Poddar
Ernst & Young Pvt. Ltd., Haryana (India)

ADVISORY BOARD
Pierre-Pascal Gendron
Professor of Economics and Program Co-ordinator, Business Degrees, The Business School, Humber College Institute of Technology & Advanced Learning, Canada

Walter Hellerstein
Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law, University of Georgia, USA

Ben Terra
Professor of law at Lund University, Sweden

Marcos André Vinhas Catão
Tax Law Professor - Fundação Getulio Vargas/RJ - Faculty of Law and a
Director of Associação Brasileira de Direito Financeiro/Brazilian IFA branch, Brazil