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Schwarz on Tax Treaties 2nd edition written by: Jonathan Schwarz Publisher: CCH Introduction: Schwarz on Tax Treaties is the definitive analysis of tax treaties from a UK perspective, providing in-depth expert analysis of their interpretation and interaction with EC and UK tax law. Price: GBP 121.45 This book has currently been removed by the publisher. Publication Date: 31/05/2011 + 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 Payer ( advanced ) Tax Professional ( intermediate , advanced ) Tax Student ( advanced ) ISBN: 978-1-84798-297-1

Description

In this new edition of Schwarz on Tax Treaties, recognised authority on international tax Jonathan Schwarz provides expert guidance on the interpretation of UK tax treaties in the context of EC and UK tax law.

With extensive cross references to legislation, cases and other official guidance, this updated edition provides you with all the information you need to deal with double taxation issues.

Contents include:

Application of treaties after the Court of Appeal decision in Smallwood
Characterisation of foreign entities in light of Swift
Updated to reflect the final phase of the rewrite project: TIOPA 2010, CTA 2010
Analysis of European Law revised to reflect the Lisbon treaty
Exchange of information articles and the new OECD standard
The duty to mitigate foreign tax after Bayfine
Insights on resolving dual residence in light of Hankinson, Smallwood and Laerstate
The double taxation treaty passport scheme
2010 UK-German comprehensive treaty
Contents include:

The Legal Framework: United Kingdom Law
The Legal Framework: European Community Law
Interpretation of Treaties
Scope of Tax Treaties: Taxes covered and Territorial
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: Credit for Foreign Tax
Non- Discrimination
Treaty shopping and Other Avoidance
Practical Application
Disputes and Mutual Agreement Procedure
European Arbitration Convention
Mutual Assistance: Exchange of Information and Collection of Taxes

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AUTHOR(S)

• Jonathan Schwarz,

PUBLISHER

CCH
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