Schwarz on Tax Treaties, 2nd Edition

Taxation › U.K.

Schwarz on Tax Treaties, 2nd Edition

By Jonathan Schwarz
Wolters Kluwer U.K. (formerly CCH) June 2011

Specifications

ISBN-13
9781847982971
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
June 2011
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Schwarz on Tax Treaties is the definitive analysis of tax treaties from a UK perspective, providing in-depth expert analysis of their interpretation and interaction with EC and UK tax law.
 
A recognised authority on international tax, Jonathan Schwarz is a practicing Barrister and significantly expands on his 2001 work on Tax Treaties: United Kingdom Law, in this 2nd edition of Schwarz on Tax Treaties. With extensive cross references to legislation, cases and other official guidance, this title provides you with all the information you need to deal with double taxation issues.
 
Key features for this edition:
·         Application of treaties after the Court of Appeal decision in Smallwood
·         Characterisation of foreign entities in light of Swift
·         Updated to reflect the final phase of the rewrite project: TIOPA 2010, CTA 2010
·         Analysis of European Law revised to reflect the Lisbon treaty
·         Exchange of information articles and the new OECD standard
·         The duty to mitigate foreign tax after Bayfine
·         Insights on resolving dual residence in light of Hankinson, Smallwood and Laerstate
·         The double taxation treaty passport scheme
·         2010 UK-German comprehensive treaty
 
Contents include:
·         The Legal Framework: United Kingdom Law
·         The Legal Framework: European Community Law
·         Interpretation of Treaties
·         Scope of Tax Treaties: Taxes covered and Territorial
·         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: Credit for Foreign Tax
·         Non- Discrimination
·         Treaty shopping and Other Avoidance
·         Practical Application
·         Disputes and Mutual Agreement Procedure
·         European Arbitration Convention
·         Mutual Assistance: Exchange of Information and Collection of Taxes
 
Out of stock
This title is currently unavailable for purchase.
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from U.K.

View all
CCH Cash Basis for Small Businesses
Wolters Kluwer U.K. (formerly CCH)

CCH Cash Basis for Small Businesses

Margaret Curran
HKD 1,020.84
Potter & Monroe's Tax Planning with Precedents, 11th Edition
Sweet & Maxwell U.K.

Potter & Monroe's Tax Planning with Precedents, 11th Edition

Richard Vallat; Kevin Prosser, QC
HKD 38,899.61
Tolley's Tax Computations 2024-25
LexisNexis U.K.

Tolley's Tax Computations 2024-25

Kevin Walton; David Smailes
Tolley's Tax Office Directory 2016 (2nd Edition)
LexisNexis U.K.

Tolley's Tax Office Directory 2016 (2nd Edition)

Sylvia Courtnage
Tolley's Yellow Tax Handbook 2013-14
LexisNexis U.K.

Tolley's Yellow Tax Handbook 2013-14

Anne Redston
HKD 1,442.88
Tolley's Tax Data 2013-14 (Finance Act edition)
LexisNexis U.K.

Tolley's Tax Data 2013-14 (Finance Act edition)

Kevin Walton; Claire Hayes
HKD 773.38