Application of treaties
Claims
– see Claims
Deduction of tax at source
Commentary –
Schwarz on Tax Treaties ¶26-260
;
Schwarz on Tax Treaties ¶26-320
Employment income
Commentary –
Schwarz on Tax Treaties ¶26-750
Forms
Commentary –
Schwarz on Tax Treaties ¶26-400
Generally
Commentary –
Schwarz on Tax Treaties ¶26-220
Interest
Commentary –
Schwarz on Tax Treaties ¶26-600
Minimising foreign tax
Commentary –
Schwarz on Tax Treaties ¶26-900
Notice to pay at treaty rates
Commentary –
Schwarz on Tax Treaties ¶26-340
Procedural rules
Commentary –
Schwarz on Tax Treaties ¶26-240
Residence
Commentary –
Schwarz on Tax Treaties ¶26-800
;
Schwarz on Tax Treaties ¶26-850
Royalties
Commentary –
Schwarz on Tax Treaties ¶26-600
Self-assessment
Commentary –
Schwarz on Tax Treaties ¶26-240