
Schwarz on Tax Treaties
- Auteur : Jonathan Schwarz
- Editeur : Kluwer Law International
- 4e édition
- Parution : 15/11/2015
- EAN : 9789041166685
- 630 pages
Non disponible actuellement
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.
The fourth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU taw including:
• New bilateral double tax treaties and protocols between the UK and Algeria, Canada, Germany, Croatia, Senegat, Zambia and others
• OECD Multilateral Competent Authority Agreement on automatic exchange of information
• Treaty binding compulsory arbitration
• Bank tevy treaties with Germany and the Netherlands
• Judicial decisions of United Kingdom and foreign courts on UK treaties
• Anti-hybrid and GAAR in EU Parent-subsidiary Directive
• Impact of the Diverted Profits Tax introduced by Finance Act 2015 on tax treaties
• EU mandatory automatic exchange of information
Case Law developments including:
• UK Supreme Court on Anson
• US District Court in Lehman Bros v US
• Tax Court of Canada on Black v the Queen
• Spanish Supreme Court on Borax Europe
• Indian High Court on Centrica and Wizcraft International
• Macklin, R (oa Derrin Brother Properties Ltd), Fryett, Perrin, Ardmore Construction
• ECJ in Bukovansky v. Finanzamt Lôrrach, HMRC v Sunico ApS, Argenta Spaarbank NV v Belgium
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 a visiting Professorat the Faculty of Law, King's College London University. He has been listed as a leading tax Barrister in both the Legal 500 for international corporate tax, and Chambers' Guide to the Legal Profession for international transactions and particular expertise in transfer pricing. The Legal 500 has commented that 'Jonathan Schwarz is a client favourite, particularly for international transactions'. In Chambers Guide he is commended for his 'encyclopaedic knowledge of double tax treaties'.
EAN | 9789041166685 |
ISBN | 978-90-411-6668-5 |
Numéro d’édition | 4 |
Date de parution | 15/11/2015 |
Nombres de pages | 630 |
Type d’ouvrage | Colloques - Etudes - Rapports |
Support | Livre |
Langue | Anglais |
Auteur(s) | Jonathan Schwarz |
Editeur | Kluwer Law International |
Thème | Droit > Droit commercial et des affaires > Droit financier / Droit bancaire / Droit du crédit / Droit boursier |
Thème secondaire | Droit > Droit commercial et des affaires > Droit du commerce international |