Schwarz on Tax Treaties

3. Auflage 2013
ISBN: 978-90-411-5005-9
Verlag: Wolters Kluwer

Buch, Englisch, 400 Seiten

Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law.
Jonathan Schwarz is a pre-eminent authority on international taxation, a leading barrister in this area and a visiting Professor at King's College, London. Schwarz on Tax Treaties has quickly established itself as the standard reference work on this challenging subject.
The third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including:

- New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others
- Administrative cooperation agreement with Switzerland
- FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man
- Bank levy treaties with Germany and the Netherlands
- Judicial decisions of United Kingdom and foreign courts on UK treaties
- Latest treaty anti-abuse and limitation of benefit articles
- Impact of the GAAR introduced by Finance Act 2013 on tax treaties
- New OECD Model Article 7 profit attribution in UK treaties
Case law developments including:

- US tax court in Retief Goosen
- Court of Appeal on Anson, Ben Nevis and FCE Bank
- Haseldine, HSBC Holdings and Bank of New York, Weiser and Yates
- CJEU in National Grid Indus, Foggia, Scheuten Solar Technology, Belvedere Costruzioni and Jirí Sabou

Autoren/Hrsg.

Schwarz, Jonathan

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

- The legal framework: international law
- The legal framework: European Union law
- The legal framework: United Kingdom law
- Interpretation of tax treaties
- Scope of tax treaties: taxes covered and territorial scope
- Access to treaty benefits: personality, fiscal domicile 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
- Non-discrimination
- Treaty shopping and other avoidance
- Administration of tax treaties
- Disputes and mutual agreement procedure
- EU arbitration convention
- International administrative cooperation