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Law of UK Tax Treaties

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ISBN-10: 0421724900

ISBN-13: 9780421724907

Edition: 2001

Authors: Jonathan Schwarz

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This text provides a detailed analysis of the law relating to tax treaties between the UK and other countries, and explores how they are made to harmonise taxation between states.
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Book details

Copyright year: 2001
Publisher: Sweet & Maxwell, Limited
Binding: Hardcover
Pages: 346

Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is the author of Schwarz on Tax Treaties (CCH) and Booth and Schwarz: Residence, Domicile and UK Taxation 16th Edition (Bloomsbury) among other publications and a contributor to Transfer Pricing and Business Restructurings: Streamlining all the way (IBFD). He is a visiting Professor at the Faculty of Law, King's College London University. He has been listed as a leading tax…    

The legal framework: United Kingdom law
The legal framework: European law
Interpretation of tax treaties
Access to treaty benefits: fiscal domicile and personality
Income from business
Income from property
Employment and pensions
Capital gains and miscellaneous cases
Treaties and tax directives
Elimination of double taxation: credit for foreign tax
Treaty shopping and other avoidance
Practical appliance
Disputes and mutual agreement procedure
Transfer Pricing Arbitration Convention
Exchange of information