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The Resource Schwarz on tax treaties

Schwarz on tax treaties

Label
Schwarz on tax treaties
Title
Schwarz on tax treaties
Creator
Subject
Language
eng
Summary
The purpose of this book is to examine tax treaties primarily from a UK perspective. This edition includes decisions of the courts of other contracting states, providing their interpretation and application of tax treaties with the UK. The book is grouped into several parts. The first deals with the legal framework in which tax treaties operate: international law, UK law and European Union law. The second part deals with interpretation of tax treaties. The third part considers the scope and application of tax treaties, followed by an examination of factors qualifying persons for treaty benefits. The fourth part looks at the distributive provisions of typical income tax treaties, the related EU directives on double taxation and the rules relating to elimination of double taxation by exemption or credit for foreign tax. A further chapter examines treaty shopping and other avoidance. It is followed by chapters dealing with the practical administration of treaties, including claiming treaty benefits; and dispute resolution, including the EU Transfer Pricing Arbitration Convention. Finally, the growing field of administrative cooperation between tax authorities, including exchange of information and cross-border collection of taxes is considered. The book is generally up-to-date to the beginning of July 2015
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
  • domestic tax law
  • EU law
  • treaty interpretation
  • treaty benefits
  • PE
  • business profits
  • passive income
  • employment income
  • pension
  • capital gains
  • double taxation
  • non-discrimination
  • treaty shopping
  • dispute resolution
  • Arbitration Convention
  • exchange of information
  • MAP
  • anti-avoidance
Label
Schwarz on tax treaties
Instantiates
Publication
Edition
4th ed.
Extent
xxi, 629 p.
Isbn
9781785400742
Label
Schwarz on tax treaties
Publication
Edition
4th ed.
Extent
xxi, 629 p.
Isbn
9781785400742

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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