Tax Treaties: United Kingdom Law and Practice, and Tolley’s Tax Appeals

Tax Treaties: United Kingdom Law and Practice

Jonathan Schwarz

Hard cover 385 pages £120 Sweet & Maxwell tel: 020 7449 1111.

For some time I have felt that there have been insufficient reference books dealing with important aspects of cross-border taxation from the perspective of the outsider looking in rather than the insider looking out but which at the same time provide sufficient depth of analysis to become books which are frequently taken down from the shelves of the library. Tax Treaties by Jonathan Schwarz addresses those concerns in the field of double tax treaties.

The book has been very well thought through and the logical process of the chapters makes it user-friendly in that the practitioner is able easily to seek the information for which he is looking. The overall approach of the book is academic but nevertheless one which enables...