Schwarz, Jonathan,

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.

9041131752 9789041131751 1847980570 9781847980571 1847981801 9781847981806

2009499541


Double taxation--Treaties
Foreign trade regulation--Great Britain
International business enterprises--Taxation

KD5380 / .S349 2009

343.410526