TY  - BOOK
AU  - Schwarz,Jonathan
TI  - Schwarz on tax treaties
SN  - 9041131752
AV  - KD5380 .S349 2009
U1  - 343.410526 22
PY  - 2009///]
CY  - Kingston-upon-Thames, Surrey
PB  - CCH
KW  - Double taxation
KW  - Treaties
KW  - Foreign trade regulation
KW  - Great Britain
KW  - International business enterprises
KW  - Taxation
N1  - 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
ER  -