Benefits

Commentary – Schwarz on Tax Treaties ¶14-000

Business profits

Commentary – Schwarz on Tax Treaties ¶17-150 ; Schwarz on Tax Treaties ¶17-200

Commentary

Generally

Commentary – Schwarz on Tax Treaties ¶12-200

Updating

Commentary – Schwarz on Tax Treaties ¶12-200

Common Reporting Standard

Commentary – Schwarz on Tax Treaties ¶29-350 ; Schwarz on Tax Treaties ¶29-525

Companies, place of effective management

Commentary – Schwarz on Tax Treaties ¶14-200

Deduction of expenditure

Commentary – Schwarz on Tax Treaties ¶17-350

Dividends

Commentary – Schwarz on Tax Treaties ¶18-100

Employment income

Commentary – Schwarz on Tax Treaties ¶19-050

Income from immovable property

Commentary – Schwarz on Tax Treaties ¶18-050

Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Commentary – Schwarz on Tax Treaties ¶29-525

Non-discrimination

Commentary – Schwarz on Tax Treaties ¶24-050

Observations and reservations

Commentary – Schwarz on Tax Treaties ¶12-200

Pensions

Commentary – Schwarz on Tax Treaties ¶19-650

Permanent establishment

Commentary – Schwarz on Tax Treaties ¶15-050

Resident of a contracting state, definition

Commentary – Schwarz on Tax Treaties ¶14-150

Taxes covered

Commentary – Schwarz on Tax Treaties ¶13-025

Taxing jurisdiction

Commentary – Schwarz on Tax Treaties ¶16-000

UK treaties based on

Commentary – Schwarz on Tax Treaties ¶10-250

Updating

Commentary – Schwarz on Tax Treaties ¶12-200