Schwarz on Tax Treaties 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.

The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including:

  • Covered Tax Agreements modified by the BEPS Multilateral Instrument;
  • judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties;
  • Digital Services Tax;
  • treaty binding compulsory arbitration;
  • Brexit and the EU–UK Trade and Cooperation Agreement;
  • taxpayer rights in exchange of information;
  • taxpayer rights in EU cross-border collection of taxes;
  • attribution of profits to permanent establishments; and
  • EU DAC 6 Disclosure of cross-border planning.

Case law developments including:

  • UK Supreme Court in Fowler v HMRC;
  • Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT;
  • Australian Full Federal Court in Addy v CoT;
  • French Supreme Administrative Court in Valueclick;
  • English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC;
  • United States Tax Court in Adams Challenge v CIR;
  • UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC;
  • English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and
  • CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

About the Author

Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate, and a Canadian and an Irish Barrister. His practice focuses on international tax disputes as counsel and advices on solving cross-border tax problems. He is a member of the Permanent Scientific Committee of the International Fiscal Association. He was appointed to the EU Commission Group of experts on removing tax problems facing individuals who are active across borders within the EU.

He is a visiting Professor at the Dickson Poon School of Law, King’s College London. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers’ Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing.

The Legal 500 has rated him as ‘the leading advisor on international tax treaty issues’ In Who’s Who Legal UK Bar, has been lauded for his ‘brilliant handling of cross-border tax problems’. In the Chambers Guide, he is commended for his ‘encyclopaedic knowledge of double tax treaties’.