Virtual Compton scattering off spin-zero particles at low energies
  We discuss the low-energy behavior of the virtual Compton scattering amplitude off a spin-zero target. We first compare various methods of obtaining a low-energy expression based either on the soft-photon approximation or the use of Ward-Takahashi identities. We point out that structure-dependent terms are defined with respect to a low-energy approximation of the pole terms which commonly is separated from the full amplitude. We derive a general expression for the structure-dependent terms in an expansion in terms of the momenta $k_1$ and $k_2$ of the initial and final virtual photon, respectively, up to and including terms of order ${\cal O}(k^4)$. At order ${\cal O}(k^2)$ two terms appear which are related to the usual electric and magnetic polarizabilities of real Compton scattering. At order ${\cal O}(k^4)$ we find nine new structures of which five can only be determined using virtual photons. 
H. W. Fearing and S. Scherer