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Schwarz on Tax Treaties, 6th Edition

Schwarz on Tax Treaties, 6th Edition

Author: Jonathan Schwarz
Publisher: Kluwer Law International
ISBN: 9789403526300

Previous Edition ISBN: 9789041197429
Published In: October 2021
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
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About this book:

Schwarz on Tax Treaties, now in its sixth edition, is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states.

What’s in this book:

This edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK and Irish domestic law and treaty developments, international and EU law, including:

Covered Tax Agreements modified by the BEPS Multilateral Instrument;
judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties;
Digital Services Tax;
treaty binding compulsory arbitration;
Brexit and the EU–UK Trade and Cooperation Agreement;
taxpayer rights in exchange of information;
taxpayer rights in EU cross-border collection of taxes;
attribution of profits to permanent establishments; and
EU DAC 6 Disclosure of cross-border planning.

Case law developments including:

UK Supreme Court in Fowler v HMRC;
Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT;
Australian Full Federal Court in Addy v CoT;
French Supreme Administrative Court in Valueclick;
English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC;
United States Tax Court in Adams Challenge v CIR;
UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC;
English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and
CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

How this will help you:

This remarkable book provides expert analysis of all aspects of tax treaties. Commentary on judicial decisions and administrative practice around the world on two important treaty networks provide an all-round international perspective to assist readers concerned with the international aspects of taxation in all states.

About the Author

List of Key Abbreviations

Preface

CHAPTER 1 The Legal Framework: International Law

CHAPTER 2 The Legal Framework: National Law – The United Kingdom; Éire (Ireland)

CHAPTER 3 The Legal Framework: European Law

CHAPTER 4 Interpretation of Tax Treaties

CHAPTER 5 Scope of Tax Treaties: Taxes Covered, Territorial and Temporal Scope

CHAPTER 6 Access to Treaty Benefits: Fiscal Domicile, Personality and Nationality

CHAPTER 7 Permanent Establishment

CHAPTER 8 Distributive Provisions of Income Tax Treaties

CHAPTER 9 Business Profits

CHAPTER 10 Income from Property

CHAPTER 11 Employment and Pensions

CHAPTER 12 Capital Gains

CHAPTER 13 Other Income and Miscellaneous Cases

CHAPTER 14 Treaties and European Tax Directives

CHAPTER 15 Elimination of Double Taxation

CHAPTER 16 Non-discrimination

CHAPTER 17 Treaty Shopping and Other Avoidance

CHAPTER 18 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

CHAPTER 19 Administration of Treaties

CHAPTER 20 Disputes and Mutual Agreement Procedure

CHAPTER 21 EU Directive on Dispute Resolution and the Arbitration Convention

CHAPTER 22 International Administrative Cooperation

Table of Cases

Table of Legislation

Table of Bilateral Treaties

Other Treaties and Conventions

Index

Jonathan Schwarz is a pre-eminent authority on international taxation, a leading barrister in this area and a visiting Professor at King's College, London. Schwarz on Tax Treaties has quickly established itself as the standard reference work on this challenging subject.

"...The most thorough analysis of treaty anti-abuse measures by combining a comprehensive scrutiny of the extensive UK case law and a truly international perspective."
Nicola Saccardo- Maisto e Associati, London