Schwarz on Tax Treaties 5th Edition

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