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Schwarz on Tax Treaties - 5th Edition

4th January 2018

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 domestic tax law.

This fifth edition is wholly updated to provide analysis of the BEPS outputs relating to tax treaties. Enhanced commentary and updates include the latest UK, international and EU treaty developments such as:

• New Bilateral double tax and exchange of information treaties and protocols
• OECD BEPS Multilateral Instrument
• Treaty binding compulsory arbitration
• State Aid — Luxembourg Alleged aid to McDonald’s
• Judicial decisions of United Kingdom and foreign courts on UK treaties
• Taxpayer rights in EU exchange of information
• Multilateral MOU on Country-By-Country Reporting
• EU Anti-Tax Avoidance Directive

 The latest edition analyses nearly 400 judicial decisions from courts around the world, including more than 30 new decisions as well as domestic legislation and administrative practice relating to tax treaties including:

• UK Supreme Court in Miller, R (oao) v Secretary of State for Exiting the EU
• Australian High Court in Bywater Investments Ltd and others v CoT
• Indian Supreme Court in Formula One World Championship Ltd v CIT
• UK Tax Tribunals Irish Bank Resolution Corporation Ltd v HMRC; Fowler v HMRC; R (oa Derrin Brother Properties Ltd), Vrang v HMRC, Ardmore Construction
• CJEU in Austria v Germany; Berlioz Investment Fund SA v Directeur de l'administration des Contributions directes;   Eqiom SAS and Enka SA v. Ministre des finances et des comptes


Readers’ views on previous editions:

“Easily the best text on tax treaties IMO” @DanNeidle, Clifford Chance, London
“...The most thorough analysis of treaty anti-abuse measures by combining a comprehensive scrutiny of the extensive UK case law and a truly international perspective.” Nicola Saccardo, Maisto e Associati, London
"...the subject matter is sometimes complex, but Schwarz has succeeded in bringing light and clarity to difficult issues."  Eric Osterweil- Steptoe & Johnson LLP - Brussels International Tax Report (July/August 2002)


Table of Contents
Chapter 1 The legal framework: International law
Chapter 2 The legal framework: European Union law
Chapter 3 The legal framework: United Kingdom law
Chapter 4 Interpretation of tax treaties
Chapter 5 Scope of tax treaties: taxes covered and territorial scope
Chapter 6 Access to treaty benefits: personality, fiscal domicile and nationality
Chapter 7 Permanent establishment
Chapter 8 Distributive provisions of income tax treaties
Chapter 9 Business profits
Chapter 10 Income from property
Chapter 11 Employment and pensions
Chapter 12 Capital gains
Chapter 13 Other income and miscellaneous cases
Chapter 14 Treaties and European tax directives
Chapter 15 Elimination of double taxation
Chapter 16 Non-discrimination
Chapter 17 Treaty shopping and other avoidance
Chapter 18 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Chapter 19 Administration of tax treaties
Chapter 20 Disputes and mutual agreement procedure
Chapter 21 EU international tax dispute resolution directive and arbitration convention
Chapter 22 International administrative cooperation

UK purchasers     http://bit.ly/2zkiC3r
International purchasers   http://bit.ly/2BCMZbr

Download: pb57_Schwarz_9789041197429-rev3.pdf

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