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’.

The first treaty that was made was between the earth and the sky. It was an agreement to work together. We build all of our treaties on that original treaty. On the banks of the river that have been Mishomis’s home his whole life, he teaches his granddaughter to listen—to hear both the sounds and the silences, and so to learn her place in Creation. Most importantly, he teaches her about treaties—the bonds of reciprocity and renewal that endure for as long as the sun shines, the grass grows, and the rivers flow. Accompanied by beautiful illustrations by Luke Swinson and an author’s note at the end, Aimée Craft affirms the importance of understanding an Indigenous perspective on treaties in this evocative book that is essential for readers of all ages.

Nation to Nation explores the promises, diplomacy, and betrayals involved in treaties and treaty making between the United States government and Native Nations. One side sought to own the riches of North America and the other struggled to hold on to traditional homelands and ways of life. The book reveals how the ideas of honor, fair dealings, good faith, rule of law, and peaceful relations between nations have been tested and challenged in historical and modern times. The book consistently demonstrates how and why centuries-old treaties remain living, relevant documents for both Natives and non-Natives in the 21st century.

Giving an overview of the current state of the law and practice in relation to treaties, this edited work is an essential reference for practitioners and legal advisers involved in treaty negotiations or the interpretation of treaties. It also reflects on the current areas of disagreement or ambiguity.

How making treaties for land cessions with Native American nations transformed human relationships to the land and became a profitable family business.

This book offers a comprehensive analysis of the law of treaties based on the interplay between the 1969 Vienna Convention on the Law of Treaties and customary international law. Written by a team of renowned international lawyers, it offers new insight into the basic concepts and methodology of the law of treaties and its problems.