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Schwarz on Tax Treaties written by: Jonathan Schwarz Publisher: CCH Introduction: The definitive analysis of tax treaties with comprehensive commentary on their interpretation and practical application as well as interaction with EC and UK tax law Price: GBP 124.95 Publication Date: April 2009 + Postage and Packaging The price payable shall be the total price specified in the Supplier’s current price list, less any discounts agreed in advance by the Supplier and plus the applicable cost of packaging, postage and delivery ("Delivery Charges") and VAT at the current rate. Cost of packaging, postage and delivery ("Delivery Charges") applied is currently £7.00 for books and £14.95 for packs. + Returns policy Goods offered on a Trial or Money Back Guarantee basis allow the Customer to examine the Goods within the Trial or Money Back Guarantee period (28 days from the date of despatch unless notified otherwise). Customers not wishing to subscribe to the Goods should return them before the end of the Trial or Money Back Guarantee period. Customers failing to return the Goods by the end of the Trial or Money Back Guarantee period will be deemed to have accepted the offer to subscribe and will be liable for payment of the subscription fee invoice. Goods accepted on a firm sale basis, which include Goods purchased online using the Metacharge credit card payment service, do not include a Trial period and customers are liable for immediate full payment of the subscription fee invoice. In the case of online Goods purchased using the Metacharge credit card payment service, customers are required to pay for the Goods before access is granted. The Customer is also responsible for the costs of returning the item(s) to the supplier. For protection, the Customer may want to insure any returned items as the Supplier will not be held responsible for the condition of the items being returned or for lost or misdirected items sent back to the Supplier. In the case of online services Customers wishing to return the Goods under the conditions listed above should return the invoice and/or sales confirmation letter/e-mail with relevant instructions within 7 days of receipt of the Goods. Claims for damaged Goods or partial delivery or complete loss of consignment must be notified within 28 days of the date of invoice. The Customer's refund will be processed and returned to the Customer using the same purchase method used to acquire the Goods. Rate:  0 ratings Audience: Tax Professional ( beginner , intermediate , advanced ) Tax Student ( advanced ) ISBN: 978-1-84798-057-1

Description

The definitive analysis of tax treaties with comprehensive commentary on their interpretation and practical application as well as interaction with EC and UK tax law benefiting from the author's extensive experience in this area of tax.

- Authoritative – benefit from the author’s extensive experience of this area
- Comprehensive- detailed exposition of tax treaties from a UK perspective
- Unique- the only book dedicated to explaining the UK tax treaty network
- Up to date- the latest UK and EC tax treaty developments and the 2008 OECD Model Convention
- The ideal companion to CCH’s Annotated Tax Treaties 2008-09 – combine the full database of treaties with in-depth commentary for easy access to all the information a tax adviser needs effectively solve cross-border taxation.

The author – Jonathan Schwarz BA LLB LLM FTII, is a practicing Barrister and recognised authority on international tax. This extensively updates and expands on his 2001 book ‿Tax Treaties: United Kingdom Law and Practice’ including the latest developments. An indispensable guide to the UK treaty network and related law for tax practitioners.

The work is organised as follows:

- The legal framework: United Kingdom law
- The legal framework: European law
- Interpretation of tax treaties
- Access to treaty benefits: fiscal domicile and personality
- Income from business
- Permanent establishements
- Income from property and investment
- Employment and pensions
- Capital gains
- Miscellaneous cases
- Non- discrimination
- Treaties and European Directives
- Elimination of double taxation: credit for foreign tax
- Treaty shopping and other avoidance
- Practical application
- Disputes and mutual agreement procedure
- Transfer Pricing Arbitration Convention
- Exchange of information
- Cross- border tax collection

Extensive cross-references to legislation, cases and other official guidance are provided.

"I would strongly recommend any tax practitioner operating in the international arena to purchase this book." Malcolm Finney - Taxation, 16 July 2009

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AUTHOR(S)

• Jonathan Schwarz

PUBLISHER

CCH
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