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Tax treaties (Record no. 112177)

MARC details
000 -LEADER
fixed length control field 02867nam a22002057a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20200904130458.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181124b2018 ||||| |||| 00| 0 eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789041197429
040 ## - CATALOGING SOURCE
Transcribing agency nls
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.04 SCH
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Schwarz Jonathan
245 ## - TITLE STATEMENT
Title Tax treaties
250 ## - EDITION STATEMENT
Edition statement 5th
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Londno
Name of publisher, distributor, etc. Wolter Kluwer
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent HB
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note 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.<br/><br/><br/><br/>Schwarz on Tax Treaties has established itself as a standard reference work on this challenging subject. The fifth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, international and EU treaty developments including: <br/><br/>New Bilateral double tax and exchange of information treaties and protocols OECD BEPS Multilateral Instrument Treaty binding compulsory arbitration State Aid -- Luxembourg Alleged aid to McDonald's Judicial decisions of United Kingdom and foreign courts on UK treaties Taxpayer rights in EU exchange of information Multilateral MOU on Country-By-Country Reporting EU Anti-Tax Avoidance Directive <br/><br/>Case law developments including: <br/><br/>UK Supreme Court in Miller, R (oao) v Secretary of State for Exiting the EU Australian High Court in Bywater Investments Ltd and others v CoT Indian Supreme Court in Formula One World Championship Ltd v CIT UK Tax Tribunals Irish Bank Resolution Corporation Ltd v HMRC; Fowler v HMRC; R (oa Derrin Brother Properties Ltd), Vrang v HMRC, Ardmore Construction CJEU in Austria v Germany; Berlioz Investment Fund SA v Directeur de l'administration des Contributions directes; Eqiom SAS and Enka SA v. Ministre des finances et des comptes <br/><br/>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 advice on solving cross-border tax problems. He is a visiting Professor at King's College London and a member of the Permanent Scientific Committee of the International Fiscal Association. 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. He has been lauded in Who's Who Legal, UK Bar for his 'brilliant' handling of cross-border tax problems. In Chambers Guide he is commended for his 'encyclopaedic knowledge of double tax treaties'.
600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME
Personal name Tax Laws - Avoidance Agreements - Tax Treaties
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type Public note
    Dewey Decimal Classification     . .   24.11.2018 MPP BOOK 19426.00   343.04 SCH 36815 24.11.2018 24.11.2018 BOOKs REFERENCE SECTION