This book systematically unravels the tax residence of UK companies and the resolutions of dual residence, including specialized residence rules applied to controlled foreign companies, dual resident investing companies, and transfer pricing. The seventeenth edition accurately determines how much UK tax clients will need to pay. It accurately and confidently navigates through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also covers key cases of the European Court of Justice.

Product Description: 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...read more

Product Description: This popular UK reference guide systematically unravels the tax residence of companies and the resolutions of dual residence, including specialized residence rules applied to controlled foreign companies, dual resident investing companies, and transfer pricing...read more

Product Description: Before The Daily Show...before The Onion...there was Michael Gerber and Jonathan Schwarz. Throughout the 90s, this irrepressible, inexhaustible duo was a fixature on the New York comedy scene, cranking out material for The New Yorker, the Village Voice, and everyone in between...read more