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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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Schwarz on Tax Treaties 4th ed

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

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