– see also Elimination of double taxation

Capital gains tax, and

Commentary – Schwarz on Tax Treaties 15.02

Circular cases

Commentary – Schwarz on Tax Treaties 15.10

Claims

Commentary – Schwarz on Tax Treaties 19.05

Economic double taxation elimination of double taxation

Commentary – Schwarz on Tax Treaties 10.03

Exemption of foreign income

Commentary – Schwarz on Tax Treaties 15.13

Federal systems

Commentary – Schwarz on Tax Treaties 15.03

Foreign tax payable

Commentary – Schwarz on Tax Treaties 15.08

Income or chargeable gains

Commentary – Schwarz on Tax Treaties 2.07

Juridical double taxation

Commentary – Schwarz on Tax Treaties 15.06

Matching foreign income and tax with UK liability

Commentary – Schwarz on Tax Treaties 15.05

Minimising foreign tax

Commentary – Schwarz on Tax Treaties 19.19

Outline

Commentary – Schwarz on Tax Treaties 17.02

Residence

Commentary – Schwarz on Tax Treaties 15.07

Restrictions

Commentary – Schwarz on Tax Treaties 15.09

Same income, different person

Commentary – Schwarz on Tax Treaties 15.04

Source rules

Commentary – Schwarz on Tax Treaties 15.06

Tax sparing

Commentary – Schwarz on Tax Treaties 15.12

Time limits

Commentary – Schwarz on Tax Treaties 15.12

Treaty versus unilateral relief

Commentary – Schwarz on Tax Treaties 15.03

Underlying tax

Commentary – Schwarz on Tax Treaties 15.11

Unilateral relief

Commentary – Schwarz on Tax Treaties 15.03