1st October 2025
Schwarz on Tax Treaties, now in its seventh edition, is the definitive analysis of tax treaties from a global perspective and provides in-depth expert analysis of the interpretation and interaction of the interpretation and interaction of United Kingdom and Irish treaty networks with European Union and international law.
This book bridges the gap between academic scholarship and practical guidance in a clear, accessible manner. It is an essential and authoritative reference in the field of international tax law.
This edition significantly develops the earlier work with enhanced commentary to include the latest international developments, including:
- Treaty residence – liability to tax and resolution of dual residence
- Permanent establishment – carrying on business and power of disposal; services PE time threshold
- PE profits – the Authorised OECD Approach and EU State Aid
- Natural resource exploitation income
- EU Directive on faster and safer relief of excess withholding taxes
- ‘the main purpose or one of the main purposes’ in determining abuse
- CRS Avoidance; Digital Platforms; crypto-assets; Global Minimum Tax, and
- Exchange of information – ‘fishing expeditions’; human rights; legal professional privilege
The book also includes case law developments from more than fifty new judicial decisions from around the world, including:
- UK Supreme Court: Skatteforvaltningen (Danish Tax Administration) v Solo Capital Partners; Royal Bank of Canada v HMRC
- Australian High Court and Federal Court: Addy v CoT; Oracle Corporation Australia v CoT
- Spanish Supreme Court: doña Sagrario v Administración General del Estado
- German Federal Fiscal Court: Case (I R 47/20)- aircraft engineer
- English Court of Appeal: HMRC v GE Financial Investments; Hargreaves Property Holdings v HMRC
- BlackRock HoldCo 5, LLC v HMRC
- Irish Court of Appeal: Susquehanna International v RC
- Indian High Court: International Management Group v CIT; Johnson Matthey v CIT; Shell India Markets v India
- UK Tax Tribunals: Burlington Loan Management v HMRC; McCabe v HMRC; Lundberg v First-Tier Tribunal Oppenheimer v HMRC; HMRC v Aozora GMAC Investment, and
- CJEU: Airbnb v Agenzia delle Entrate; European Commission v Ireland and Apple; Orde van Vlaamse Balies v Vlaamse Regering; Schneider Electric v Ministre de l’Economie
This remarkable book provides expert analysis of all aspects of tax treaties. Authoritative commentary by a globally recognised expert in international taxation and treaty law on judicial decisions and administrative practice around the world on two important treaty networks, provides an all-round international perspective to assist readers concerned with the international aspects of taxation in all states.
UK purchasers: https://law-store.wolterskluwer.com/s/product/schwarz-on-tax-treaties-7e/01tPg00000DqKfzIAF