Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Schwarz on Tax Treaties 4th ed

ISBN13: 9789041166685
Published: September 2015
Publisher: Kluwer Law International
Country of Publication: UK
Format: Hardback
Price: £170.00

Despatched in 5 to 7 days.

Schwarz on Tax Treaties 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.

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.

Key benefits:-

  • Specific focus on the UK tax treaty network and law relating to it.
  • Expert commentary on the common forms of treaty provisions dealing with double taxation relief.
  • Identifies and examines variations of some of the more unusual treaty provisions.
  • Explains both UK and foreign case law that consider both the OECD model and other treaties.
  • Extensive cross references to legislation, cases and other official guidance to give comprehensive and authoritative commentary on all aspects of working with tax treaties.

Same book as ISBN: 9781785400742

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
Treaty shopping and other avoidance
Administration of tax treaties
Disputes and mutual agreement procedure
EU arbitration convention
International administrative cooperation