Schwarz on tax treaties

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Summary: This book is an analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states. This edition includes Covered Tax Agreements modified by the BEPS MLI, Digital Services Tax, treaty binding compulsory arbitration, Brexit and the EU-UK Trade and Cooperation Agreement, taxpayer rights in exchange of information, taxpayer rights in EU cross-border collection of taxes, attribution of profits to PEs and EU DAC 6 Disclosure of cross-border planning

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Summary: This book is an analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states. This edition includes Covered Tax Agreements modified by the BEPS MLI, Digital Services Tax, treaty binding compulsory arbitration, Brexit and the EU-UK Trade and Cooperation Agreement, taxpayer rights in exchange of information, taxpayer rights in EU cross-border collection of taxes, attribution of profits to PEs and EU DAC 6 Disclosure of cross-border planning