Schwarz on tax treaties / Jonathan Schwarz.

By:

Schwarz, Jonathan

Publication details: Kingston-upon-Thames, Surrey : CCH, c2011.Edition: 2nd edDescription: xxiv, 461 p. ; 24 cmISBN:

9789041137944
9781847982971

Subject(s):

LOC classification:

KD5380 .S349 2011

Contents:

Contents include: · The Legal Framework: United Kingdom Law · The Legal Framework: European Community Law · Interpretation of Treaties · Scope of Tax Treaties: Taxes covered and Territorial · 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: Credit for Foreign Tax · Non- Discrimination · Treaty shopping and Other Avoidance · Practical Application · Disputes and Mutual Agreement Procedure · European Arbitration Convention · Mutual Assistance: Exchange of Information and Collection of Taxes

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Holdings
Item type	Current library	Shelving location	Call number	Status	Date due	Barcode
BOOKs	National Law School	REFERENCE SECTION	343.04 SCH (Browse shelf(Opens below))	Not for loan		27643

Contents include:
· The Legal Framework: United Kingdom Law
· The Legal Framework: European Community Law
· Interpretation of Treaties
· Scope of Tax Treaties: Taxes covered and Territorial
· 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: Credit for Foreign Tax
· Non- Discrimination
· Treaty shopping and Other Avoidance
· Practical Application
· Disputes and Mutual Agreement Procedure
· European Arbitration Convention
· Mutual Assistance: Exchange of Information and Collection of Taxes

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