Jonathan S. Schwarz
Jonathan Schwarz focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems.
- Double tax relief, tax treaties, transfer pricing, permanent establishments, Diverted Profits Tax, Digital Services Tax, Global Minimum Corporate Tax, cross-border corporate and commercial transactions, withholding taxes, residence, domicile, EU tax law, property investment, exploitation of intellectual property and digital economy taxation, shipping, air transportation and tonnage tax;
- Internationally mobile employees including cross-border pensions, entertainers and sportspeople;
- Cross-border joint ventures and private equity, group structures, finance, CFCs, investment funds and management taxation;
- Treaty mutual agreement procedures as well as tax-related commercial and investment treaty arbitration;
- International tax enforcement and exchange of information.
Further details of his work at www.taxbarristers.com.
Education, Professional Memberships and Appointments
BA, LLB (Witwatersrand)
LLM (UC Berkeley)
CTA(Fellow)
Barrister, England & Wales (Middle Temple)
Barrister, Republic of Ireland
Barrister and Solicitor, Alberta, Canada
Advocate, South Africa
Visiting Professor at the Dickson Poon School of Law, King’s College London and Programme Director of the International Tax Law LLM.
Directories - Professional Recommendations
Jonathan has been consistently listed as a leading tax Barrister by reference to recommendation for international corporate tax and particular expertise in transfer pricing.
Recent professional endorsements include:
"Jonathan's profound expertise in tax residency, especially within the nuanced realm of US/UK matters, is evident. His comprehensive understanding of the intricacies involved showcases his adeptness." "He has had a tremendously successful couple of years handling the most standout international law cases in the market.""He does very well in big cases and is always kind to those who are on the team with him."- Chambers UK 2025
"Jonathan does a lot of academic work alongside his practice, and so he is excellent at going back to first principles on a tax problem where there is little guidance." "He is the real deal on cross-border tax matters. He is far beyond anyone else - no-one else gets close. He is so meticulous." - Legal500 2025
"Jonathan is highly regarded for his expertise in international tax matters. His particular areas of expertise include double tax relief, tax treaties, transfer pricing and cross-border transactions.” Chambers & Partners 2023
"A guru on matters of international tax law." Chambers & Partners 2022
‘He is excellent and always goes the extra mile for clients.’ Legal 500 2023
One of the world’s leading practitioners Who's Who Legal: UK Bar 2022 2023
Highly Regarded in Tax controversy and World Transfer Pricing ITR World Tax, 2023
"Jonathan is extremely thorough and approaches tax issues in a structured and principles-based manner." "A guru on matters of international tax law." Chambers & Partners 2022
"....incredibly knowledgeable on international taxation. I find that he knows the area inside out and is quick to provide an opinion." Legal 500 UK Bar 2022: Tax and Private Client
"...a leading expert in international tax matters (he literally wrote the book) and has an encyclopaedic knowledge of tax treaties." Legal 500 UK Bar 2022: Tax and Private Client
Recent Cases
Oracle Corporation Australia Pty Ltd v Commissioner of Taxation (Stay Application) [2024] FCA 1262
The first case on international tax dispute resolution under the OECD BEPS Multilateral Instrument was heard by the Federal Court of Australia. The relationship between the Mutual Agreement Procedure and arbitration v domestic remedies under the MLI and the Australia-Ireland Tax Treaty.
Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP & Ors [2023] UKSC 40
Disputed application of the Revenue Rule – that the courts of one country to not enforce foreign tax laws- in relation to a claim for by the Danish Tax Authority for recovery of €1.7 billion extracted from it by cum/ex fraud. See also [2022] EWCA Civ 234.
Skatteforvaltningen v Solo Capital Partners LLP [2023] EWHC 590 (Comm)
Technical tax aspects of the Danish Tax Authority’s case that dealt with Danish law and the application of tax treaties to the treatment of dividends and related financial transactions including, short selling, stock lending and derivative financial instruments.
Fowler v HMRC [2020] UKSC 22
Tax treaty interpretation of the South Africa-UK tax treaty applicable to North Sea divers, whether an employed diver who is deemed to carry on a trade, falls within Article 7 (business profit) or Article 14 (employment income). See also [2018] EWCA Civ 2544; [2017] UKUT 219; [2016] UKFTT 338 (TC)
Bundeszentralamt Für Steuern v MF Global UK Limited (in special administration) [2019] EWHC 705 (Ch)
Jurisdiction of English courts to determine whether defendant was liable under German tax law in connection with cum/ex fraud including application of the Revenue Rule, interpretation of Article 28 of the Germany-UK tax treaty and Article 13(3) of Schedule 1 to the Cross-Border Insolvency Regulation 2013 (advice and drafting of submissions)
Publications
Books:
Schwarz on Tax Treaties (Wolters Kluwer): definitive, in-depth analysis of tax treaties under UK EU and international law.
Booth and Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional): the leading work on residence of individuals, companies, partnerships and trusts.
Convenio de doble imposición México – Reino Unido, Mexico – United Kingdom Double Tax Convention, http://amzn.to/3hZCaCe with Jorge Correa (Thompson Reuters): Spanish and English compilation of the Mexico-UK treaty and related documents including the authors’ synthesized text of the treaty as it will be modified by the OECD BEPS Multilateral Convention.
Scope of Arbitration under the OECD and UN Model Provisions In Dispute Resolution under Tax Treaties and Beyond, (Chapter 10), Maisto, G ed, 2023 IBFD.
MAP and Arbitration for Financial Transactions under the Current Treaty Framework: OECD and UN Perspective in Applying the Arm’s Length Principle to Intra-Group Financial Transactions, Danon, R et al eds, 2023 Wolters Kluwer.
Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation in Building Global International Tax Law (Chapter 2), P Pistone ed, 2022 IBFD
Recent Articles:
European Commission v Apple and Ireland – opinion of Advocate General (Taxation, 14 December 2023)
The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention (Bulletin for International Taxation, 2020 (Volume 74), No. 4/5)
Permanent Establishment Profit Attribution: United Kingdom Courts Examine the ”Authorised OECD Approach” (Bulletin for International Taxation, 2019 (Volume 73), No. 6/7)
Other Experience
International Fiscal Association - Permanent Scientific Committee
EU Commission Group of experts on removing tax problems facing individuals who are active across borders within the EU (June 2014 to November 2015)
Additional Information
Read Jonathan’s blog
Twitter: @SchwarzTax
Further details at www.taxbarristers.com
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