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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Schwarz on Tax Treaties 6th ed isbn 9789403526300

Schwarz on Tax Treaties 5th ed


ISBN13: 9781788870443
New Edition ISBN: 9789403526300
Previous Edition ISBN: 9781785400742
Published: March 2018
Publisher: Croner-i
Country of Publication: UK
Format: Hardback
Price: Out of print



In its 5th edition, Schwarz on Tax Treaties has quickly established itself as the standard reference work on this increasingly important and challenging area of tax.

This book is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law.

What’s new in the 5th edition?

  • Full new chapter on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("the MLI”)
  • BEPS treaty related Anti abuse measures including PPT and LOB
  • Legislative developments including UK Finance Act 2017, withholding tax on intellectual property royalties; taxation of dealing in UK land
  • EU Anti-Tax Avoidance Directive
  • EU Proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union
  • New bilateral treaties
  • Over 30 of the latest case law decisions

Subjects:
Taxation
Contents:
The legal framework: international law
The legal framework: European Union law
The legal framework: United Kingdom Law
Interpretation of tax treaties
Scope of tax treaties: taxes covered and territorial scope
Access to treaty benefits: personality, fiscal domicile and nationality
Permanent establishment
Distributive provisions of income tax treaties
Business profits
Income from property
Employment and pensions
Capital gains
Other income and miscellaneous cases
Treaties and European tax directives
Elimination of double taxation
Non-discrimination
Treaty shopping and other avoidance
Administration of tax treaties
Disputes and mutual agreement procedure
EU arbitration convention
International administrative cooperation