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• Title:Schwarz on tax treaties / Jonathan Schwarz, BA, LLB (Witwatersrand) ; LLM (University of California, Berkeley), FTII, Barrister, Advocate of the High Court of South Africa, Barrister and Solicitor, Alberta, Canada.
  
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• Variant Title:Tax treaties
  
• Author/Creator:Schwarz, Jonathan, author.
  
• Published/Created:Kingston upon Thames, Surrey : Wolters Kluwer, [2015]
  

• Holdings

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KD5380 .S349 2015
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Double taxation--Treaties.
  Foreign trade regulation--Great Britain.
  International business enterprises--Taxation.
  
• Edition:Fourth edition.
  
• Description:xxi, 629 pages ; 25 cm
  
• Summary: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.
  
• Notes:Includes bibliographical references and index.
  
• ISBN:9789041166685 hardcover
  9041166688
  
• Contents:Machine generated contents note: Introduction
  Sources of international law
  International law and domestic law
  Public international law and private international law
  States
  State immunity from tax
  International organisations
  Law of Treaties
  Introduction
  What are tax treaties?
  Treaty-making
  Scope of tax treaties
  Tax rules in non-tax treaties
  Treaty implementation
  Extent of treaty implementation
  Retrospective effect
  Treaties made under old law
  Effect of treaties
  Putative treaties
  State succession
  Relationship between treaties and specific statutory provisions
  Treaty override
  Treaty under-ride
  Limiting access to treaties
  Extension of treaty benefits
  Introduction
  Treaties and member state domestic law
  Personal scope
  Treaties between member states
  Treaty effect on restrictions
  Discriminatory treaties
  Treaties neutralising discrimination
  Treaty effect on defences to restrictions
  Avoidance and abuse of law
  Treaties with third countries
  Treaties and compensation for breach of EU law
  EU Treaties with third countries
  Tax immunities of the EU
  Introduction
  Vienna Convention on the Law of Treaties
  Commerzbank principles
  General rule of interpretation
  Special meanings of terms
  Supplementary means of interpretation
  Statutory rules of interpretation
  Autonomous meaning and references to domestic law
  Treaties in more than one language
  Human rights and the European Convention on Human Rights
  Introduction
  Taxes covered
  Territorial scope
  Temporal scope
  Who is entitled to the benefits of a tax treaty?
  Personality
  Residence
  Who is a resident for treaty purposes?
  Dual residence: the tie-breaker
  Saving clause
  Nationality
  States as resident of a contracting state
  Tax favoured entities as residents of a contracting state
  Cornerstone of cross-border business taxation
  Meaning of permanent establishment
  Interpretation of permanent establishment
  Physical permanent establishments
  Permanent establishments and the digital economy
  illustrative list
  Branch
  Building site and construction or installation projects
  Agency permanent establishments
  Independent agents
  Services and permanent establishments
  Deemed activity and unconventional permanent establishments
  Preparatory or auxiliary activities
  Parent companies and subsidiaries as permanent establishments
  Diverted profits tax
  Allocation of taxing jurisdiction
  Classification of sources
  Business profits
  Enterprise
  Which profits are 'business' profits?
  Attribution of profits to permanent establishments
  Authorised OECD approach
  Force of attraction
  Attribution of profits to permanent establishments (2010 version)
  Domestic attribution - income tax
  Domestic attribution - corporation tax
  Deduction of expenditure
  Financial institutions
  Customary methods of allocation
  Independent personal services
  Technical service fees
  Shipping and air transport
  Artists and sportspeople
  Associated enterprises
  Introduction
  Income from immovable property
  Dividends
  Interest
  Royalties
  Introduction
  Income from employment
  Employment
  Employment versus self-employment
  Employment income and intermediaries
  Place of performance
  Timing of income and performance of duties
  Short-stay employees
  Employment-related securities
  Seafarers and aircrew
  Company directors
  Academics
  Diplomats and consular officers
  Government services
  Pensions
  Contributions to pension schemes
  Government pensions
  Introduction
  Persons chargeable
  Gains of non-resident companies
  Gains of non-resident settlements
  Movable property
  Immovable property
  Shares and similar rights
  Alienation of ships and aircraft
  Exit charges
  Foreign exit taxes
  Gains of former residents
  Other income
  Income from trusts and estates
  Alimony and maintenance payments
  Offshore exploration and exploitation activities
  Channel Tunnel
  Remittance basis taxpayers
  Students
  Introduction
  Legislative instruments
  Direct effect
  Tax by regulation: the European Economic Interest Grouping
  Directives and tax treaties
  Parent-Subsidiary Directive
  Interest and Royalty Directive
  Mergers Directive
  Mergers Directive: Tax consequences
  Directive abuse and tax avoidance
  Associated enterprises
  Exchange of information and recovery of taxes
  Savings Directive
  Introduction
  Credit for foreign tax
  Treaty versus unilateral relief
  Same income, different person
  Matching foreign income and tax with UK liability
  Source rules
  Residence
  Foreign tax payable
  Treaty restrictions on credit
  Circular cases
  Credit for underlying tax
  Tax sparing
  Exemption of foreign income
  Introduction
  Tax treaty non-discrimination
  Tax treaty non-discrimination and EU law
  Discrimination against foreign nationals and stateless persons
  Discrimination against permanent establishments
  Discrimination based on residence of payee
  Discrimination based on ownership of enterprises
  Taxes covered
  Authorisation of discrimination
  References to treaty non-discrimination in domestic law
  Most favoured nation treatment
  Introduction
  What is avoidance?
  Treaty interaction with domestic anti-avoidance rules
  Treaty shopping
  Amendments to Commentary in 2003
  Treaty-based anti-abuse measures
  Beneficial ownership
  Other specific countermeasures
  Subject-to-tax approach
  Exclusion of tax-favoured entities
  Channel approach
  Bona fide provisions
  Purpose provisions
  Look-through rules
  US Treaty limitation on benefits
  Other approaches
  Procedural methods
  Judicial approaches
  Introduction
  Treaty-based procedures
  Self-assessment and deduction at source
  Claim or self-assessment of treaty benefits
  Claims
  Deduction at source
  Notice to pay at treaty rates
  Forms
  Beneficial ownership
  Procedure
  Dividends
  Interest and royalties
  Business profits
  Employment and pension income
  Entertainers and sportspeople
  Residence: individual
  Residence: company
  Minimising foreign tax
  Administration of treaties
  Substantive disputes
  Judicial review
  Complaints
  Map
  Map: taxation not in accordance with the treaty
  Map: time limits
  Map: procedure
  Map: appeal versus Map
  Map: methods of giving relief
  Map: treaty interpretation or application
  Map: elimination of double taxation not provided for
  Map: communication between competent authorities
  Map: arbitration
  Map and GATS dispute resolution
  Introduction
  Scope of convention
  Taxes covered
  Arm's length standard
  Participation in management, control or capital
  Elimination of double taxation
  Time limits
  Adjustment procedure
  Choice of forum
  Penalty proceedings
  Conclusion
  Introduction
  Revenue rule
  What are the Revenue matters?
  Is the rule against enforcing foreign revenue judgments contrary to the EU Treaty?
  Authority for administrative cooperation
  Exchange of information: duty of confidentiality
  Exchange of information: authority to exchange information
  Exchange of information: sources of information
  Exchange of information: domestic procedure
  Exchange of information: treaty provisions
  Tax exchange of information agreements
  Agreements with Crown Dependencies and Overseas Territories to improve international tax compliance
  EU Mutual Assistance Directive
  EU automatic exchange of financial information
  EU Savings Directive
  EU savings income treaties
  EU automatic exchange of information treaties
  Assistance in the recovery of taxes - authority to provide assistance
  EU mutual assistance in the recovery of taxes
  Bilateral tax treaty assistance in recovery of taxes
  Convention for mutual administrative assistance in tax matters
  Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information
  OECD Common Reporting Standard
  Swiss-UK agreement on tax cooperation
  US-UK Agreement to improve international tax compliance and to implement FATCA
  UK Common Reporting Standard implementation.