Coverart for item
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
2nd ed.
Extent
XXIV, 461 p.
Isbn
9789041137944
Label
Schwarz on tax treaties
Publication
Edition
2nd ed.
Extent
XXIV, 461 p.
Isbn
9789041137944

Library Locations

    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...