Tax Treaties: United Kingdom Law and Practice
The first book to focus specifically on UK law relating to tax treaties

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Tax Treaties - United Kingdom Law and Practice
by Jonathan Schwarz

The first book to focus specifically on UK law relating to tax treaties
385 pages, Hardcover
ISBN 0421 72490 0
£120.00

The first book to focus specifically on UK law relating to tax treaties
385 pages, Hardcover
ISBN 0421 72490 0

Order direct from the publisher, Sweet and Maxwell. Simply call their customer services team on 020 7449 1111 (UK), +44 1264 342906 (International)or online at www.sweetandmaxwell.co.uk/commercial.

Contents
1. The Legal Framework: United Kingdom Law
2. The Legal Framework: European Law
3. Interpretation of Tax Treaties
4. Access to Treaty Benefits: Fiscal Domicile and Personality
5. Income from Business
6. Income from Property
7. Employment and Pensions
8. Capital Gains and Miscellaneous Cases
9. Treaties and European Tax Directives
10. Elimination of Double Taxation: Credit for Foreign Tax
11. Treaty Shopping and Other Avoidance
12. Practical Application
13. Disputes and Mutual Agreement Procedure
14. Transfer Pricing Arbitration Convention
15. Exchange of Information

The UK has tax treaties with over 100 countries- the largest network in the world. These form the framework within which taxation of international trade, investment, finance and employment take place. They are of vital concern to lawyers and accountants involved in cross-border practice.

UK law and practice relating to tax treaties has developed over more than half a century of treaty negotiation and reflects the particular position of the UK as an open economy, with extensive inward and outward investment and as the world’s leading financial centre. Tax Treaties: United Kingdom Law and Practice unravels all the treaties to assist practitioners concerned with the international aspects of taxation in the United Kingdom.

Key Benefits:
Specific focus on the UK tax treaty network and law relating to it
Expert commentary on the common forms of treaty provisions dealing with double taxation relief
Identifies and examines variations of some of the more unusual provisions
Analyses treaties in the context of European Community Law
Insights on practical application of treaties

The book also reflects the considerable input that the UK has had in the development of OECD Model Double Tax Convention and Commentary.