The Resource Schwarz on tax treaties
Schwarz on tax treaties
Resource Information
The item Schwarz on tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Schwarz on tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Edition
- 6th ed.
- Extent
- xxx, 781 p.
- Isbn
- 9789403526300
- Label
- Schwarz on tax treaties
- Title
- Schwarz on tax treaties
- Subject
-
- BEPS Project (OECD)
- CbCR
- DAC6
- DST
- EU Directive
- EU-UK Trade and Cooperation Agreement
- MAP
- MLI
- PE
- State aid
- arbitration
- brexit
- business profits
- capital gains
- case law
- dispute resolution
- double taxation relief
- employment income
- exchange of information
- investment income
- memorandum of understanding
- non-discrimination
- other income
- pension
- tax treaty
- taxpayer rights
- treaty benefits
- treaty interpretation
- treaty shopping
- ATAD
- Language
- eng
- 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
- http://bibfra.me/vocab/lite/collectionName
- Schwarz on tax treaties
- http://library.link/vocab/creatorName
- Schwarz, J.S
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty interpretation
- treaty benefits
- PE
- investment income
- business profits
- employment income
- pension
- capital gains
- other income
- EU Directive
- double taxation relief
- non-discrimination
- treaty shopping
- MLI
- BEPS Project (OECD)
- dispute resolution
- MAP
- arbitration
- exchange of information
- ATAD
- State aid
- case law
- taxpayer rights
- memorandum of understanding
- CbCR
- DAC6
- brexit
- DST
- EU-UK Trade and Cooperation Agreement
- Label
- Schwarz on tax treaties
- Edition
- 6th ed.
- Extent
- xxx, 781 p.
- Isbn
- 9789403526300
- Label
- Schwarz on tax treaties
- Edition
- 6th ed.
- Extent
- xxx, 781 p.
- Isbn
- 9789403526300
Subject
- BEPS Project (OECD)
- CbCR
- DAC6
- DST
- EU Directive
- EU-UK Trade and Cooperation Agreement
- MAP
- MLI
- PE
- State aid
- arbitration
- brexit
- business profits
- capital gains
- case law
- dispute resolution
- double taxation relief
- employment income
- exchange of information
- investment income
- memorandum of understanding
- non-discrimination
- other income
- pension
- tax treaty
- taxpayer rights
- treaty benefits
- treaty interpretation
- treaty shopping
- ATAD
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Schwarz-on-tax-treaties/7Yc9ZYSpojk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Schwarz-on-tax-treaties/7Yc9ZYSpojk/">Schwarz on tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>