Jonathan Schwarz is a pre-eminent authority on international taxation, a leading barrister in this area and a visiting Professor at King's College, London. Schwarz on Tax Treaties has quickly established itself as the standard reference work on this challenging subject.
The third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including:
- New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others
- Administrative cooperation agreement with Switzerland
- FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man
- Bank levy treaties with Germany and the Netherlands
- Judicial decisions of United Kingdom and foreign courts on UK treaties
- Latest treaty anti-abuse and limitation of benefit articles
- Impact of the GAAR introduced by Finance Act 2013 on tax treaties
- New OECD Model Article 7 profit attribution in UK treaties
- Case law developments including:
- US tax court in Retief Goosen
- Court of Appeal on Anson, Ben Nevis and FCE Bank
- Haseldine, HSBC Holdings and Bank of New York, Weiser and Yates
- CJEU in National Grid Indus, Foggia, Scheuten Solar Technology, Belvedere Costruzioni and Ji Sabou