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Schwartz on Tax Treaties
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Bibliographic Detail
Publisher Kluwer Law Intl
Publication date August 15, 2011
Pages 400
Binding Paperback
Edition 2
Book category Adult Non-Fiction
ISBN-13 9789041137944
ISBN-10 9041137947
Dimensions 1.25 by 6.25 by 9.25 in.
Weight 1.75 lbs.
Availability§ Out of Print
Published in Great Britain
Original list price $228.00
§As reported by publisher
Summaries and Reviews
Amazon.com description: Product Description: A recognised authority on international tax, Jonathan Schwarz is a practicing Barrister and significantly expands on his 2001 work on Tax Treaties: United Kingdom Law, in this 2nd edition of Schwarz on Tax Treaties. With extensive cross references to legislation, cases and other official guidance, this title provides you with all the information you need to deal with double taxation issues. Key features for this edition:
  • 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

  • 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



Editions
Paperback
Book cover for 9789041131751 Book cover for 9789041137944 Book cover for 9789041150059
 
from Kluwer Law Intl (August 29, 2013)
9789041150059 | details & prices | 599 pages | 6.25 × 9.25 × 1.50 in. | 2.25 lbs | List price $252.00
About: 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.
The price comparison is for this edition
2 edition from Kluwer Law Intl (August 15, 2011)
9789041137944 | details & prices | 400 pages | 6.25 × 9.25 × 1.25 in. | 1.75 lbs | List price $228.00
About: A recognised authority on international tax, Jonathan Schwarz is a practicing Barrister and significantly expands on his 2001 work on Tax Treaties: United Kingdom Law, in this 2nd edition of Schwarz on Tax Treaties.
from Kluwer Law Intl (July 8, 2009)
9789041131751 | details & prices | 417 pages | 6.25 × 9.50 × 0.75 in. | 1.52 lbs | List price $206.00
About: This new definitive analysis of tax treaties provides comprehensive commentary on the interpretation and practical application of OECD model and non standard treaties by the UK courts as well as treaty interaction with EU law.

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