Jonathan Schwarz

Barrister @TempleTax, focus: international tax disputes; solving cross-border tax problems. Visiting Professor, @KCL_Law. Author: Schwarz on Tax Treaties.

[Jonathan Schwarz @SchwarzTax]

UK in contrast, offers no tax concessions to Ukrainian refugees:
https://t.co/1EHW9i2LoS

[Jonathan Schwarz @SchwarzTax]

International taxation of refugees: Ireland sets the standard
Irish Revenue by concession will not tax Ukrainian refugees working remotely in Ireland for their Ukrainian employers. The Ukrainian employers will similarly not be taxed.
https://t.co/27685iBjpm
#internationaltax

[Jonathan Schwarz @SchwarzTax]

Join us there!

[Jonathan Schwarz @SchwarzTax]

Join us at this essential conference for the latest in international tax @KCL_Law @ADITtalk @CIOTNews @IFA_Congress

[ADIT International Tax @ADITtalk]

We can't wait for the 12th Joint International Tax Conference on 14-15 July!

Chaired by @SchwarzTax, this online event features ADIT Academic Board member Philip Baker and global speakers including ADIT holders! 🌍

https://t.co/8NgfVhLH3k

#internationaltax #taxtraining #taxlaw

[Jonathan Schwarz @SchwarzTax]

For the latest hot topics in international tax Join us online on 14 + 15 July.
12th Joint International Tax Conference by @KingsCollegeLon @ADITtalk @CIOTNews @IFA
Outstanding speakers- more at:
https://t.co/xFE5MmqpGy

[Jonathan Schwarz @SchwarzTax]

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?
“Fixed establishment” in CJEU decision Berlin Chemie (Case C-333/20) analysed in my blog https://t.co/CLEQjrI4rO
#internationaltax #taxtreaty #EUTaxlaw

[Jonathan Schwarz @SchwarzTax]

International taxation of refugees: Ireland sets the standard
Irish Revenue by concession will not tax Ukrainian refugees working remotely in Ireland for their Ukrainian employers. The Ukrainian employers will similarly not be taxed.
https://t.co/27685iBjpm
#internationaltax

[Jonathan Schwarz @SchwarzTax]

What is in a language? Parlez-vous français?
English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC involved interpretation of a tax treaty in English and French. Read https://t.co/nhHlFoy9ZN

[Jonathan Schwarz @SchwarzTax]

VAT nexus “established” and "fixed establishment":similar but not identical to direct tax resident and permanent establishment in HSBC Electronic Data Processing (Guangdong) Ltd v HMRC [2022] UKUT 41 (TCC) examined in my latest blog https://t.co/uYzZ73pOc1
#nexus #VAT #EUTaxlaw

[Jonathan Schwarz @SchwarzTax]

Good news on non-discrimination under the Australia-UK tax treaty -Addy v COT. When is a foreigner in the same circumstances as a national? https://t.co/I0DVm9j6Lg
#internationaltax #internationallaw #taxtreaty #treatyinterpretation #tax #taxprofessional #taxlawyer #taxaccountant

[Jonathan Schwarz @SchwarzTax]

When is tax payable “in accordance with” the double tax treaty? Standard #taxtreaty expression considered in blog on GEFI v HMRC https://t.co/dxPkEzfIUG
Double taxation from new model article 4(3)? interpretation resulting in double taxation consistent with purpose of tax treaty?

[Jonathan Schwarz @SchwarzTax]

Schwarz on Tax Treaties – 6th Edition 2021.
Electronic version available at https://t.co/knIaTXXjZI

[Jonathan Schwarz @SchwarzTax]

@priya_dutta_ @TempleTax Thanks Priya. It covers tax treaty aspects of TOAA. EU EU law aspects of the motive defence are not really tax treaty issues but questions of retained EU law.

[Jonathan Schwarz @SchwarzTax]

Schwarz on Tax Treaties – 6th Edition 2021 published today.
Over the 500 judicial decisions from over 20 countries plus the CJEU and ICJ on all aspects of tax treaties – double taxation relief, exchange of information, under the UK and Irish treaty network https://t.co/0LBO5g9naC

[Jonathan Schwarz @SchwarzTax]

@ShwetaAjmera Thanks Shweta

[Jonathan Schwarz @SchwarzTax]

@PorusKaka Thanks Porus

[CIOT @CIOTNews]

Join us on our next European Branch Webinar!
European Branch – Effective international tax dispute resolution with Jonathan Schwarz, Temple Tax Chambers!
For more details and how to register - https://t.co/8hULDuX4kZ

[Jonathan Schwarz @SchwarzTax]

When is “business carried on” at a fixed place to constitute a permanent establishment? This is examined in my second blog on G E Financial Investments v HMRC decided in June.
https://t.co/Mh1xxgrXnD
#internationaltax #taxtreaty #treatyinterpretation #taxlaw #taxdisputes

[ADIT International Tax @ADITtalk]

The next #InternationalTax webinar is not one to miss! Join our speaker, Jonathan Schwarz @SchwarzTax, for Permanent Establishments: Present and Future 👉 https://t.co/mhcZX8Fjhc 🌟 on 9 September.

[Jonathan Schwarz @SchwarzTax]

When is a taxpayer a resident of a contracting state for purposes of a tax treaty? This central question was one before the UK FTT in G E Financial Investments Ltd v HMRC last month.
For analysis of the decision read my latest blog https://t.co/mzAtJcfBiw
#internationaltax