商品詳細

Tax Treaties: UK Law and Practice provides detailed analysis of the law relating to tax treaties between the UK and other countries. Such agreements, made in order to harmonise taxation between states, are a key area of concern to international tax lawyers and accountants, and there has recently been a significant increase in legal development in this area. There are over 100 tax treaties involving the UK, and the work presents comprehensive examination of key clauses. * Detailed practitioner guide to the UK treaty network and law relating to it * Delivers expert commentary on the common forms of treaty provisions dealing with double taxation relief * Analyses treaties in the context of EC law * Gives insights on the practical application of treaties