Schwarz on tax treaties

Resource Information

The work Schwarz on tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Schwarz on tax treaties

Creator

• Schwarz on tax treaties
• Schwarz, J.S

Subject

• BEPS Project (OECD)
• Brexit
• CbCR
• DAC6
• DST
• EU Directive
• EU-UK Trade and Cooperation Agreement
• MAP
• MLI
• PE
• State aid
• arbitration
• business profits
• capital gains
• case law
• dispute resolution
• double taxation relief
• employment income
• exchange of information
• investment income
• memorandum of understanding
• non-discrimination
• other income
• pension
• tax treaty
• taxpayer rights
• treaty benefits
• treaty interpretation
• treaty shopping
• ATAD

Language

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction