Schwarz on Tax Treaties

Publisher: CCH; paperback; 417 pages

Schwarz on Tax Treaties is an updated version of the author’s earlier 2001 work and is current to March 2009. The book is integrated with CCH’s Blue Book (Annotated Double Tax Treaties).

The author states in the preface that the primary purpose of the book ‘is to examine tax treaties from a UK perspective’ and it would be fair to say that the objective is achieved.

While restriction to a purely UK perspective is understandable and permits a greater degree of focus a brief chapter looking at the general approaches of other jurisdictions would perhaps have been helpful in setting the UK’s approach in an international context.

Jonathan Schwarz is a barrister and it is not therefore surprising that the various topics covered are done so rigorously but in an easily understandable manner. Reference to UK case law is made throughout the text...