Publications

 Publications


Schwarz on Tax Treaties

5th Edition Wolters Kluwer/Croner-I

Definitive analysis of tax treaties from a UK perspective - in-depth expert analysis of the interpretation and application of tax treaties under International, EU and UK tax law.

 

Booth and Schwarz: Residence, Domicile and UK Taxation

20th Edition Bloomsbury Professional Publishing Ltd 

The leading work on the tax residence of individuals, companies, partnerships and trusts.

 

Transfer Pricing and Business Restructurings: Streamlining all the way 

IBFD

Contributor to a book providing the key tax and transfer pricing concepts, methodologies and trends relating to business restructurings.

 

CCH British International Tax Agreements Online 

Consultant editor to the only comprehensive set of consolidated and annotated UK tax treaties available online.

 

Tax Treatment of Tribunal Awards and Compromises

In: Blackstone’s Employment Law Practice (Chapter 29) 2007 to 2011

Tax issues which most frequently arise for employment practitioners

 

“… a useful and succinct chapter on the tax treatment of awards and compromises which I would recommend to all employment lawyers…”

Philip Wood, Dawsons, reviewing the book in ELA Briefing 9 November 2004

 

 

Selected Articles

 

Austria v Germany: Concept of ‘debt-claims with participation on profits’ excludes genusscheine

Highlights and Insights on European Taxation H&I 2017/12.406

 

Multilateral Instrument on BEPS

23 May 2017

This video explains why the multilateral instrument has been introduced, what it's designed to achieve and how it will affect bilateral treaties.

https://uk.practicallaw.thomsonreuters.com/Document/Ia0970690da6a11e79bef99c0ee06c731/View/

 

Corporate Tax and Treaty Consequences of Brexit

Tax Management International Journal, 46 TM International Journal 76, 2/10/17.
Copyright 2017 by The Bureau of National Affairs, Inc. Reproduced with permission. (800-372-1033) http://www.bna.com

 

Diverted Profits Tax and its Impact on Corporate Structure

 25 June 2015

This video discusses the tax charges that involve permanent establishments and intra-group transactions, highlighting new compliance risks and the impact of the tax on international corporate group structures.

https://uk.practicallaw.thomsonreuters.com/Document/I0a75b9b2dd0d11e79bf099c0ee06c731/View/

 

Beneficial ownership in double tax treaties

A note about the meaning and application of the term "beneficial ownership" in double tax treaties.

https://uk.practicallaw.thomsonreuters.com/0-541-5706?originationContext=document&transitionType=DocumentItem&contextData=(sc.Default)&comp=pluk

 

EU State Aid investigations into Apple, Starbucks and Fiat

Tax Journal, 20 June 2015

 

Macklin: World Bank pensions and treaty interpretation

Tax Journal, 17 April 2015

 

BEPS Treaty abuse-related actions

Tax Journal, 12 December 2014

 

UK and EU Approaches to Treaty Shopping

Canadian Tax Journal (2014) 62:3 729 – 39

 

EU State Aid investigation into Apple, Starbucks and Fiat

Tax Journal, 20 June 2014

 

Tax Treaty Interpretation after Ben Nevis

Bulletin for International Fiscal Documentation - Volume 66 Number 4/5

January 2014, p 295

 

Cross-border Termination Payments

Tax Adviser, November 2013

 

Double Taxation in the European Single Market

Bulletin for International Fiscal Documentation - Volume 66 Number 4/5

April 2012, p 295

 

Avoidance and Tax Treaties: Current UK Experience

Bulletin for International Fiscal Documentation - Volume 65 Number 8

September 2011, p 453

 

Rights and Powers: Protecting the Legitimate Interests of Taxpayers

British Tax Review [2009] (No 3) 307

 

EC Remedies for National Law in Breach of EC Law: The United Kingdom's Experience

Bulletin for International Fiscal Documentation - Volume 63 Number 5/6
July 2009, p 245

 

Abuse and European Union Tax Law

Bulletin for International Fiscal Documentation - Volume 62 Number 12
December 2008 p 289

 

The Need and Scope for Coordination of Tax Policies in the EU

Bulletin for International Fiscal Documentation - Volume 61 Number 7
December 2007 p262

 

Unwinding Sandwich Structures from the Standpoint of the Country of the Acquirer (or Surviving Merger Party)

With Nathan Boidman and others
Tax Notes International – 13 December 2004 April 10, 2006,

 

Re-engineering Multinational Supply Chains

with Elina Castro

Bulletin for International Fiscal Documentation - Volume 60 Number 5
December 2006, p 187

 

Spin-Offs and Split Offs
With Nathan Boidman and others
Tax Notes International – 13 December 2004

 

Unwinding or Otherwise Dealing with “Sandwich” Structures Resulting from an International Merger or Acquisition
With Nathan Boidman and others
Tax Notes International – 10 May 2004

 

Transfer Pricing – The New Regime
TAXline Tax Planning 2004-2005 - Chapter 25
October 2004

 

Personal Taxation under the European Court of Justice Microscope
Bulletin for International Fiscal Documentation - Volume 58 Number 12 2004
December 2004

 

Permanent Establishments
TAXline Tax Planning 2003-2004 - Chapter 19 October 2003

 

European Corporate Group Structures and Financing: The Impact of European Court Decisions and European Legislative Development
Bulletin for International Fiscal Documentation - Volume 57 Number 11 2003
November 2003

 

Intra-Europe Exchange of Direct Tax Information: The Directive on Mutual Assistance 25 Years On
The EC Tax Journal - Volume 6, 2002 - Issue 1
April 2002

 

European Commission Strategy for Company Taxation in the European Community
Bulletin for International Fiscal Documentation  

2002

 

Current European Community Law Issues in Direct Taxation
Chapter in TAXline Tax Planning 2002-2003
2002

 

Current Issues under European Community Law on Cross-Border Dividends
Bulletin for International Fiscal Documentation - Volume 55 Number 2 2001
February 2001

 

Transfer Pricing - Recent Developments
TAXline Tax Planning 2000-2001 - Chapter 22
October 2000

 

Book Review: Practical Guide to US Transfer Pricing by Robert T. Cole
IBFD International Transfer Pricing Journal - Volume 7 Number 3 2000
May/June 2000

 

Cross-Border Corporate Structures and Financing:
The Impact of European Court Decisions on Tax Discrimination
Bulletin for International Fiscal Documentation - Volume 54 Number 3 2000
March 2000

 

Transfer Pricing and Electronic Commerce
Bulletin for International Fiscal Documentation - Volume 53 Number 7 1999
July 1999

 

Current Issues in Transfer Pricing
TAXline Tax Planning 1999-2000 - Chapter 7
June 1999

 

What Do The New UK Transfer Pricing Rules Mean?
Bulletin for International Fiscal Documentation - Volume 53 Number 2 1999
February 1999