Schwarz on tax treaties /
Jonathan Schwarz.
- xxi, 417 pages ; 24 cm
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.