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Schwarz on Tax Treaties, Sixth Edition by SCHWARZ

Schwarz on Tax Treaties, Sixth Edition

By Jonathan Schwarz


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About this book:

Schwarz on Tax Treaties, now in its sixth edition, is the definitive 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.

What’s in this book:

This edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK and Irish domestic law and treaty developments, international and EU law, including:

  • Covered Tax Agreements modified by the BEPS Multilateral Instrument;
  • judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties;
  • 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 permanent establishments; and
  • EU DAC 6 Disclosure of cross-border planning.

Case law developments including:

  • UK Supreme Court in Fowler v HMRC;
  • Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT;
  • Australian Full Federal Court in Addy v CoT;
  • French Supreme Administrative Court in Valueclick;
  • English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC;
  • United States Tax Court in Adams Challenge v CIR;
  • UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC;
  • English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and
  • CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

How this will help you:

This remarkable book provides expert analysis of all aspects of tax treaties. Commentary on judicial decisions and administrative practice around the world on two important treaty networks provide an all-round international perspective to assist readers concerned with the international aspects of taxation in all states.

Disclaimer: This title is in pre-production and any names, credits or associations are subject to change. The current table of contents and subject matter is for pre-release sample purposes only.

Publish Date 10/06/2021
Product Line Kluwer Law International
ISBN 9789403526300
SKU 10058516-0002
Table of Contents

About the Author

List of Key Abbreviations


CHAPTER 1    The Legal Framework: International Law

CHAPTER 2    The Legal Framework: National Law – The United Kingdom; Éire (Ireland)

CHAPTER 3    The Legal Framework: European Law

CHAPTER 4    Interpretation of Tax Treaties

CHAPTER 5    Scope of Tax Treaties: Taxes Covered, Territorial and Temporal Scope

CHAPTER 6    Access to Treaty Benefits: Fiscal Domicile, Personality and Nationality

CHAPTER 7     Permanent Establishment

CHAPTER 8     Distributive Provisions of Income Tax Treaties

CHAPTER 9    Business Profits

CHAPTER 10     Income from Property

CHAPTER 11    Employment and Pensions

CHAPTER 12    Capital Gains

CHAPTER 13    Other Income and Miscellaneous Cases

CHAPTER 14    Treaties and European Tax Directives

CHAPTER 15    Elimination of Double Taxation

CHAPTER 16    Non-discrimination

CHAPTER 17     Treaty Shopping and Other Avoidance

CHAPTER 18    Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

CHAPTER 19    Administration of Treaties

CHAPTER 20    Disputes and Mutual Agreement Procedure

CHAPTER 21    EU Directive on Dispute Resolution and the Arbitration Convention

CHAPTER 22    International Administrative Cooperation

Table of Cases

Table of Legislation

Table of Bilateral Treaties

Other Treaties and Conventions