Currencies:HKD

You have no items in your shopping cart.

Schwarz on Tax Treaties 5th Edition

Schwarz on Tax Treaties 5th Edition

  • Author:
  • Publisher: Croner-i
  • ISBN: 9781788870443
  • Previous Edition ISBN: 9781785400742
  • Published In: March 2018
  • Format: Hardback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
New Edition is available now !
OR
  • Description 
  • Contents 

Details

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
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

You may also be interested in these books:

Hong Kong Company Secretary's Practice Manual, 6th Edition
Hong Kong Company Secretary's Practice Manual, 6th Edition

List Price: HKD 1,480.00

HKD 1,435.60 Save HKD 44.40 (3%)

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong Civil Procedure 2026 (The White Book)
Hong Kong Civil Procedure 2026 (The White Book)
HKD 13,690.00
Hong Kong Civil Court Practice (Desk Edition 2026)
Hong Kong Civil Court Practice (Desk Edition 2026)

List Price: HKD 4,900.00

HKD 4,165.00 Save HKD 735.00 (15%)

Construction Industry Security of Payment Ordinance in Hong Kong (Hardcopy + e-book)
Construction Industry Security of Payment Ordinance in Hong Kong (Hardcopy + e-book)

List Price: HKD 1,700.00

HKD 1,445.00 Save HKD 255.00 (15%)

Criminal Litigation in Hong Kong, 5th Edition (Hardcopy + e-book)
Criminal Litigation in Hong Kong, 5th Edition (Hardcopy + e-book)

List Price: HKD 1,750.00

HKD 1,697.50 Save HKD 52.50 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,639.00
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 551.00

HKD 534.47 Save HKD 16.53 (3%)

Civil Litigation in Hong Kong, 7th Edition (Hardcopy + e-book)
Civil Litigation in Hong Kong, 7th Edition (Hardcopy + e-book)

List Price: HKD 2,200.00

HKD 1,760.00 Save HKD 440.00 (20%)

Butterworths Hong Kong Company Law Handbook, 27th Edition
Butterworths Hong Kong Company Law Handbook, 27th Edition

List Price: HKD 5,040.00

HKD 4,888.80 Save HKD 151.20 (3%)

Hong Kong Family Court Practice, 5th Edition
Hong Kong Family Court Practice, 5th Edition

List Price: HKD 3,020.00

HKD 2,929.40 Save HKD 90.60 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: HKD 3,580.00

HKD 3,472.60 Save HKD 107.40 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: HKD 2,280.00

HKD 2,211.60 Save HKD 68.40 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: HKD 2,500.00

HKD 2,425.00 Save HKD 75.00 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: HKD 492.00

HKD 477.24 Save HKD 14.76 (3%)