当前货币:HKD

您的购物车中没有商品。

Schwarz on Tax Treaties 5th ed

Schwarz on Tax Treaties 5th ed

  • 作者:
  • 出版商: Croner-i
  • ISBN: 9781788870443
  • Previous Edition ISBN: 9781785400742
  • 出版时间 March 2018
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    In its 5th edition, Schwarz on Tax Treaties has quickly established itself as the standard reference work on this increasingly important and challenging area of tax.

    This book is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law.

    What’s new in the 5th edition?

    • Full new chapter on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("the MLI”)
    • BEPS treaty related Anti abuse measures including PPT and LOB
    • Legislative developments including UK Finance Act 2017, withholding tax on intellectual property royalties; taxation of dealing in UK land
    • EU Anti-Tax Avoidance Directive
    • EU Proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union
    • New bilateral treaties
    • Over 30 of the latest case law decisions

  • The legal framework: international law
    The legal framework: European Union law
    The legal framework: United Kingdom Law
    Interpretation of tax treaties
    Scope of tax treaties: taxes covered and territorial scope
    Access to treaty benefits: personality, fiscal domicile and nationality
    Permanent establishment
    Distributive provisions of income tax treaties
    Business profits
    Income from property
    Employment and pensions
    Capital gains
    Other income and miscellaneous cases
    Treaties and European tax directives
    Elimination of double taxation
    Non-discrimination
    Treaty shopping and other avoidance
    Administration of tax treaties
    Disputes and mutual agreement procedure
    EU arbitration convention
    International administrative cooperation

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥517.94

¥502.40 Save ¥15.54 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,420.66
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,290.00

¥3,191.30 Save ¥98.70 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,365.20

¥3,264.24 Save ¥100.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,143.20

¥2,078.90 Save ¥64.30 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,136.00

¥4,011.92 Save ¥124.08 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,955.20

¥1,896.54 Save ¥58.66 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,350.00

¥2,279.50 Save ¥70.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,006.12

¥2,915.94 Save ¥90.18 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,672.42

¥2,592.25 Save ¥80.17 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥462.48

¥448.61 Save ¥13.87 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,598.00

¥1,550.06 Save ¥47.94 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: ¥1,974.00

¥1,914.78 Save ¥59.22 (3%)