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Informationen zum Autor 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 Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is the author of Schwarz on Tax Treaties (CCH) and Booth and Schwarz: Residence, Domicile and UK Taxation 16th Edition (Bloomsbury) among other publications and a contributor to Transfer Pricing and Business Restructurings: Streamlining all the way (IBFD). 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 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing. The Legal 500 has commented that 'Jonathan Schwarz is a client favourite, particularly for international transactions.' In the Chambers 2011 he is commended for his 'encyclopaedic knowledge of double tax treaties'. See www.taxbarristers.com for details.This popular reference guide accurately determines how much UK taxation your clients need to pay...and how much they don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. Zusammenfassung Booth and Schwarz: Residence! Domicile and UK Taxation! 19th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals! companies and trusts. An established and unrivalled guide For nearly 30 years! this work has provided authoritative! in-depth guidance on the law of residence. This fully revised edition critically analyses the Statutory Residence Test (SRT) for individuals! split year treatment and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come. Quick access to key concepts The accessible style ensures that you can grasp quickly the key underlying concepts of residence! domicile and the related determinants of international taxing jurisdiction for individuals! companies and other entities recognised for tax purposes. Who should read this book? This is an invaluable book for all accountants! lawyers and advisers to individuals and multinational companies. ...
