{"product_id":"schwarz-on-tax-treaties-jonathan-schwarz-9789403526300","title":"Schwarz on Tax Treaties","description":"\u003cp\u003e\u003cem\u003eSchwarz on Tax Treaties\u003c\/em\u003e is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law.\u003c\/p\u003e \u003cp\u003eThe sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eCovered Tax Agreements modified by the BEPS Multilateral Instrument;\u003c\/li\u003e \u003cli\u003ejudicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties;\u003c\/li\u003e \u003cli\u003eDigital Services Tax;\u003c\/li\u003e \u003cli\u003etreaty binding compulsory arbitration;\u003c\/li\u003e \u003cli\u003eBrexit and the EU-UK Trade and Cooperation Agreement;\u003c\/li\u003e \u003cli\u003etaxpayer rights in exchange of information;\u003c\/li\u003e \u003cli\u003etaxpayer rights in EU cross-border collection of taxes;\u003c\/li\u003e \u003cli\u003eattribution of profits to permanent establishments; and\u003c\/li\u003e \u003cli\u003eEU DAC 6 Disclosure of cross-border planning.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eCase law developments including: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eUK Supreme Court in\u003cem\u003e Fowler v HMRC\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eIndian Supreme Court in\u003cem\u003e Engineering Analysis Centre of Excellence Private Limited and Others v CIT\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eAustralian Full Federal Court in \u003cem\u003eAddy v CoT\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eFrench Supreme Administrative Court in \u003cem\u003eValueclick\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eEnglish Court of Appeal in\u003cem\u003e Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eUnited States Tax Court in \u003cem\u003eAdams Challenge v CIR\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eUK Tax Tribunals in \u003cem\u003eRoyal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC\u003c\/em\u003e;\u003c\/li\u003e \u003cli\u003eEnglish High Court in \u003cem\u003eMinera Las Bambas v Glencore; Kotton v First Tier Tribunal\u003c\/em\u003e; and\u003c\/li\u003e \u003cli\u003eCJEU in \u003cem\u003eN Luxembourg I, and others (the 'Danish beneficial ownership cases'); ﾉtat belge v Pantochim; College Pension Plan of British Columbia v Finanzamt M?chen; HB v Istituto Nazionale della Previdenza Sociale\u003c\/em\u003e.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cstrong\u003eAbout the Author\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eJonathan Schwarz\u003c\/strong\u003e BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King's College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers' Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who's Who Legal, UK Bar for his 'brilliant' handling of cross-border tax problems. In Chambers Guide, he is identified as 'the double tax guru' with 'extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer'.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Jonathan Schwarz\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403526300\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403526300\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 09\/28\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 816\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 2.88lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.69d","brand":"Jonathan Schwarz","offers":[{"title":"Hardcover","offer_id":43993353027839,"sku":"9789403526300","price":240.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_ba497663-3a57-40cd-9965-cc01010734a1.jpg?v=1683323882","url":"https:\/\/www.whiterainbookhouse.com\/products\/schwarz-on-tax-treaties-jonathan-schwarz-9789403526300","provider":"WR Book House","version":"1.0","type":"link"}