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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
  • 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
Instantiates
Publication
Edition
6th ed.
Extent
xxx, 781 p.
Isbn
9789403526317
Isbn Type
(e-Book)
Note
20211013
Label
Schwarz on tax treaties
Publication
Edition
6th ed.
Extent
xxx, 781 p.
Isbn
9789403526317
Isbn Type
(e-Book)
Note
20211013

Library Locations

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