Avoidance and Tax Treaties: Current UK Experience

Journal
Schwarz, J.S.
United Kingdom
Bulletin for International Taxation 2011 (Volume 65), No. 8
PriceUSD 45

The author, in this article, considers tax avoidance in the context of tax treaties by reference to the United Kingdom's current experience, with particular regard to three recent tax cases concerning the treaty allocation of taxing jurisdiction and the elimination of double taxation as well as retroactive treaty override, UK treaty policy, and legislative developments.