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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
This book is an analysis of tax treaties from a UK perspective and provides in depth analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. This fifth edition develops the earlier work with enhanced commentary and is updated to include the latest UK, international and EU treaty developments including: new bilateral double tax and exchange of information treaties and protocols; OECD BEPS Multilateral Instrument (MLI); treaty binding compulsory arbitration; State aid; judicial decisions of UK and foreign courts on UK treaties; taxpayer rights in EU exchange of information; Multilateral Memorandum of Understanding (MoU) on Country-By-Country Reporting; EU Anti-Tax Avoidance Directive (ATAD)
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
  • business income
  • employment income
  • pension
  • capital gains
  • other income
  • EU Directive
  • non-discrimination
  • treaty shopping
  • MLI
  • BEPS
  • dispute resolution
  • MAP
  • arbitration
  • exchange of information
  • ATAD
  • State aid
  • case law
  • taxpayer rights
  • memorandum of understanding
  • CbCR
Label
Schwarz on tax treaties
Publication
Edition
5th ed.
Isbn
9781788870443

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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