Schwarz on tax treaties / Jonathan Schwarz.
Material type: TextPublisher: Kingston-upon-Thames, Surrey : CCH, [2009]Copyright date: ©2009Description: xxi, 417 pages ; 24 cmContent type:- text
- unmediated
- volume
- 9041131752
- 9789041131751
- 1847980570
- 9781847980571
- 1847981801
- 9781847981806
- 343.410526 22
- KD5380 .S349 2009
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Book | City Campus City Campus Main Collection | 343.410526 SCH (Browse shelf(Opens below)) | 1 | Available | A504439B |
The legal framework: United Kingdom law -- The legal framework: European law -- Interpretation of tax treaties -- Access to treaty benefits: fiscal domicile and personality -- Income from business -- Permanent establishements -- Income from property and investment -- Employment and pensions -- Capital gains -- Miscellaneous cases -- Non- discrimination -- Treaties and European Directives -- Elimination of double taxation: credit for foreign tax -- Treaty shopping and other avoidance -- Practical application -- Disputes and mutual agreement procedure -- Transfer Pricing Arbitration Convention -- Exchange of information -- Cross- border tax collection.
Machine converted from AACR2 source record.
There are no comments on this title.