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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
Analysis of tax treaties from a UK perspective. The various chapters consider: the legal framework: United Kingdom law; the legal framework: European Community Law; interpretation of treaties; scope of tax treaties: taxes covered and territorial scope; access to treaty benefits: fiscal domicile, personality and nationality; permanent establishment; distributive provisions of income tax treaties; business profits; income from property; employment and pensions; capital gains; other income and miscellaneous cases; treaties and European tax Directives; elimination of double taxation: credit for foreign tax; non-discrimination; treaty shopping and other avoidance; administration of treaties; disputes and mutual agreement procedure (MAP); European Arbitration Convention; and international administrative cooperation
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
  • domicile
  • PE
  • business profits
  • employment income
  • non-discrimination
  • treaty shopping
  • anti-avoidance
  • exchange of information
Label
Schwarz on tax treaties
Instantiates
Publication
Edition
3rd ed.
Extent
xxiii, 599 p.
Isbn
9781847986375
Label
Schwarz on tax treaties
Publication
Edition
3rd ed.
Extent
xxiii, 599 p.
Isbn
9781847986375

Library Locations

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