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This book is now Out of Print.
A new edition was published, see:
Schwarz on Tax Treaties 2nd ed isbn 9781847982971

Schwarz on Tax Treaties


ISBN13: 9789041131751
New Edition ISBN: 9781847982971
Published: April 2009
Publisher: Kluwer Law International
Country of Publication: UK
Format: Paperback
Price: Out of print



This is the same book as ISBN: 9781847980571

The definitive analysis of tax treaties with comprehensive commentary on their interpretation and practical application as well as interaction with EC and UK tax law benefiting from the author's extensive experience in this area of tax.

  • Authoritative – benefit from the author’s extensive experience of this area
  • Comprehensive- detailed exposition of tax treaties from a UK perspective
  • Unique- the only book dedicated to explaining the UK tax treaty network
  • Up to date- the latest UK and EC tax treaty developments and the 2008 OECD Model Convention
  • The ideal companion to CCH’s Annotated Tax Treaties 2008-09 – combine the full database of treaties with in-depth commentary for easy access to all the information a tax adviser needs effectively solve cross-border taxation.
The author, Jonathan Schwarz BA LLB LLM FTII, is a practicing Barrister and recognised authority on international tax. This extensively updates and expands on his 2001 book Tax Treaties: United Kingdom Law and Practice including the latest developments. An indispensable guide to the UK treaty network and related law for tax practitioners.

Subjects:
Taxation
Contents:
The legal framework: United Kingdom law
The legal framework: European law
Interpretation of tax treaties
Access to treaty benefits: fiscal domicile and personality
Income from business
Permanent establishements
Income from property and investment
Employment and pensions
Capital gains
Miscellaneous cases
Non- discrimination
Treaties and European Directives
Elimination of double taxation: credit for foreign tax
Treaty shopping and other avoidance
Practical application
Disputes and mutual agreement procedure
Transfer Pricing Arbitration Convention
Exchange of information
Cross- border tax collection