Schwarz on tax treaties
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 b...
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| Format: | eBook |
| Language: | English |
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Alphen aan den Rijn, The Netherlands
Kluwer Law International B. V.,
[2021]
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| Edition: | Sixth edition. |
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| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
Table of Contents:
- The legal framework : international law
- The legal framework : national law : The United Kingdom; Éire (Ireland)
- The legal framework : European law
- Interpretation of tax treaties
- Scope of tax treaties : taxes covered, territorial, and temporal scope
- Access to treaty benefits : fiscal domicile, personality, 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
- Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
- Administration of treaties
- Disputes and mutual agreement procedure
- EU directive on dispute resolution and the Arbitration Convention
- International administrative cooperation.