Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and 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 Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
European Company Law
Author: Nicola de Luca
Publisher: Cambridge University Press
ISBN: 1108843522
Category : Law
Languages : en
Pages : 599
Book Description
This successful textbook remains the only offering for students of European company law, and has been fully updated.
Publisher: Cambridge University Press
ISBN: 1108843522
Category : Law
Languages : en
Pages : 599
Book Description
This successful textbook remains the only offering for students of European company law, and has been fully updated.
Schwarz on Tax Treaties
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and 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 Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and 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 Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
An Introduction to European Law
Author: Robert Schütze
Publisher: Cambridge University Press
ISBN: 113956109X
Category : Law
Languages : en
Pages : 347
Book Description
Thought-provoking and accessible in approach, this book offers a classic introduction to European law. Taking a clear structural framework, it guides the student through the subject's core elements from its creation and enforcement to the workings of the internal market. A flowing writing style combines with the use of illustrations and diagrams throughout the text to ensure the student understands even the most complex of concepts. This succinct and enlightening overview is required reading for all students of European law.
Publisher: Cambridge University Press
ISBN: 113956109X
Category : Law
Languages : en
Pages : 347
Book Description
Thought-provoking and accessible in approach, this book offers a classic introduction to European law. Taking a clear structural framework, it guides the student through the subject's core elements from its creation and enforcement to the workings of the internal market. A flowing writing style combines with the use of illustrations and diagrams throughout the text to ensure the student understands even the most complex of concepts. This succinct and enlightening overview is required reading for all students of European law.
The European Union and Its Constitution
Author: Laurent Pech
Publisher:
ISBN: 9781905536139
Category : Constitutional law
Languages : en
Pages : 0
Book Description
The European Union and its Constitution explores the political and legal status of the EU and addresses a number of assumptions.
Publisher:
ISBN: 9781905536139
Category : Constitutional law
Languages : en
Pages : 0
Book Description
The European Union and its Constitution explores the political and legal status of the EU and addresses a number of assumptions.
Guide to Foreign and International Legal Citations
Author:
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 300
Book Description
"Formerly known as the International Citation Manual"--p. xv.
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 300
Book Description
"Formerly known as the International Citation Manual"--p. xv.
International Books in Print
Author:
Publisher:
ISBN:
Category : English imprints
Languages : en
Pages : 1332
Book Description
Publisher:
ISBN:
Category : English imprints
Languages : en
Pages : 1332
Book Description
Children, Families, and States
Author: Cristina Allemann-Ghionda
Publisher: Berghahn Books
ISBN: 0857450972
Category : History
Languages : en
Pages : 458
Book Description
Due to the demand for flexible working hours and employees who are available around the clock, the time patterns of childcare and schooling have increasingly become a political issue. Comparing the development of different “time policies” of half-day and all-day provisions in a variety of Eastern and Western European countries since the end of World War II, this innovative volume brings together internationally known experts from the fields of comparative education, history, and the social and political sciences, and makes a significant contribution to this new interdisciplinary field of comparative study.
Publisher: Berghahn Books
ISBN: 0857450972
Category : History
Languages : en
Pages : 458
Book Description
Due to the demand for flexible working hours and employees who are available around the clock, the time patterns of childcare and schooling have increasingly become a political issue. Comparing the development of different “time policies” of half-day and all-day provisions in a variety of Eastern and Western European countries since the end of World War II, this innovative volume brings together internationally known experts from the fields of comparative education, history, and the social and political sciences, and makes a significant contribution to this new interdisciplinary field of comparative study.
Bookseller and the Stationery Trades' Journal
Author:
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 680
Book Description
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 680
Book Description
Employment Law and Intellectual Property Law
Author: Ann Louise Monotti
Publisher: Edward Elgar Publishing
ISBN: 9781785366413
Category : Copyright, Employees'.
Languages : en
Pages : 0
Book Description
This collection includes twenty-four articles published over a period that spans almost seventy years and is related to the law in three jurisdictions. The volume is divided into five parts and brings together influential and significant scholarly work in this exciting field. The material examines various themes that arise at the points at which employment and intellectual property laws converge: historical perspectives on employee inventions; rationales for default rules; allocation of ownership of employee creation; restraints and employee mobility and discusses university approaches and issues. With an original introduction by the editor, this timely collection will be a valuable source of reference for students, academics and practitioners interested in employment and intellectual property law.
Publisher: Edward Elgar Publishing
ISBN: 9781785366413
Category : Copyright, Employees'.
Languages : en
Pages : 0
Book Description
This collection includes twenty-four articles published over a period that spans almost seventy years and is related to the law in three jurisdictions. The volume is divided into five parts and brings together influential and significant scholarly work in this exciting field. The material examines various themes that arise at the points at which employment and intellectual property laws converge: historical perspectives on employee inventions; rationales for default rules; allocation of ownership of employee creation; restraints and employee mobility and discusses university approaches and issues. With an original introduction by the editor, this timely collection will be a valuable source of reference for students, academics and practitioners interested in employment and intellectual property law.
Religion, Equality and Employment in Europe
Author: Katayoun Alidadi
Publisher: Bloomsbury Publishing
ISBN: 1509911391
Category : Law
Languages : en
Pages : 321
Book Description
The management of religious and ideological diversity remains a key challenge of our time – deeply entangled with debates about the nature of liberal democracy, equality, social cohesion, minorities and nationalism, security and foreign policy. This book explores this challenge at the level of the workplace in Europe. People do not surrender their religion of belief at the gates of their workplace, nor should they be required to do so. But what are the limits of accommodating religious belief in the workplace, particularly when it clashes with other fundamental rights and freedoms? Using a comparative and socio-legal approach that emphasises the practical role of human rights, anti-discrimination law and employment protection, this book argues for an enforceable right to reasonable accommodation on the grounds of religion and belief in the workplace in Europe. In so doing, it draws on the case law of Europe's two supranational courts, three country studies –Belgium, the Netherlands and the UK – as well as developments in the US and Canada. By offering the first book-length treatment of the issue, it will be of significance to academics, students, policy-makers, business leaders and anyone interested in a deeper understanding of the potentials and limits of European and Western inclusion, freedom and equality in a multicultural context. Awarded an honourable mention from the International Academy of Comparative Law for the 2018 Canada Prize!
Publisher: Bloomsbury Publishing
ISBN: 1509911391
Category : Law
Languages : en
Pages : 321
Book Description
The management of religious and ideological diversity remains a key challenge of our time – deeply entangled with debates about the nature of liberal democracy, equality, social cohesion, minorities and nationalism, security and foreign policy. This book explores this challenge at the level of the workplace in Europe. People do not surrender their religion of belief at the gates of their workplace, nor should they be required to do so. But what are the limits of accommodating religious belief in the workplace, particularly when it clashes with other fundamental rights and freedoms? Using a comparative and socio-legal approach that emphasises the practical role of human rights, anti-discrimination law and employment protection, this book argues for an enforceable right to reasonable accommodation on the grounds of religion and belief in the workplace in Europe. In so doing, it draws on the case law of Europe's two supranational courts, three country studies –Belgium, the Netherlands and the UK – as well as developments in the US and Canada. By offering the first book-length treatment of the issue, it will be of significance to academics, students, policy-makers, business leaders and anyone interested in a deeper understanding of the potentials and limits of European and Western inclusion, freedom and equality in a multicultural context. Awarded an honourable mention from the International Academy of Comparative Law for the 2018 Canada Prize!