Jonathan Schwarz – författare

Schwarz on Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability. This fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics: - Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC - Residence for the additional rate of Stamp Duty Land Tax on non-residents - Continuing relevance of domicile and domicile disputes - Residence of trusts, estates and partnerships- Ordinary residence for National Insurance Contributions Schwarz on Residence is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.

Schwarz on Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.This fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics:- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC - Residence for the additional rate of Stamp Duty Land Tax on non-residents - Continuing relevance of domicile and domicile disputes - Residence of trusts, estates and partnerships- Ordinary residence for National Insurance ContributionsSchwarz on Residence is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.

Christlicher Dogmatik droht umso mehr ein Bedeutungsverlust, je mehr sie selbstreferentiell um eine quasi ontologische Konstruktion eines „christlichen Wirklichkeitsverständnisses“ bemüht ist, das sprachlich und inhaltlich mit gegenwärtigen Lebenserfahrungen nicht mehr zu vermitteln ist. In der Folge gerät der christliche Glaube selbst in eine Krise.Vielversprechender scheint es, christliche Dogmatik mit Strukturelementen gegenwärtiger Lebensdeutung zu konfrontieren und sie als hermeneutische Anleitung zum Verstehen dieser gegenwärtigen Lebensdeutungen zu entwerfen.Zu diesem Zweck wird in der vorliegenden Studie eine mit empirischen Methoden entwickelte Theorie über die runden Geburtstage des mittleren Lebensalters in einen Dialog mit einer hermeneutisch ausgerichteten Interpretation von schöpfungs- und rechtfertigungstheologischen Ausführungen Karl Barths gebracht.Dieser Dialog erweist sich für beide Seiten als hermeneutisch ungemein fruchtbar. Außerdem ergeben sich gerade aus der Verbindung empirischer, hermeneutischer und dogmatischer Methoden entscheidende Impulse für eine hermeneutische (Neu-)Ausrichtung christlicher Theologie überhaupt.

Christlicher Dogmatik droht umso mehr ein Bedeutungsverlust, je mehr sie selbstreferentiell um eine quasi ontologische Konstruktion eines „christlichen Wirklichkeitsverständnisses“ bemüht ist, das sprachlich und inhaltlich mit gegenwärtigen Lebenserfahrungen nicht mehr zu vermitteln ist. In der Folge gerät der christliche Glaube selbst in eine Krise.

Vielversprechender scheint es, christliche Dogmatik mit Strukturelementen gegenwärtiger Lebensdeutung zu konfrontieren und sie als hermeneutische Anleitung zum Verstehen dieser gegenwärtigen Lebensdeutungen zu entwerfen.

Zu diesem Zweck wird in der vorliegenden Studie eine mit empirischen Methoden entwickelte Theorie über die runden Geburtstage des mittleren Lebensalters in einen Dialog mit einer hermeneutisch ausgerichteten Interpretation von schöpfungs- und rechtfertigungstheologischen Ausführungen Karl Barths gebracht.

Dieser Dialog erweist sich für beide Seiten als hermeneutisch ungemein fruchtbar. Außerdem ergeben sich gerade aus der Verbindung empirischer, hermeneutischer und dogmatischer Methoden entscheidende Impulse für eine hermeneutische (Neu-)Ausrichtung christlicher Theologie überhaupt.

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law.

The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including:

Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning.

Case law developments including:

UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

About the Author

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 and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. 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, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law.

The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including:

Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning.

Case law developments including:

UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

About the Author

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 and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. 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, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.

Schwarz on Tax Treaties is the definitive analysis of tax treaties from a United Kingdom and Irish perspective and provides in-depth expert examination of the interpretation and interaction of those treaty networks with European Union and international law.This edition significantly develops the earlier work with enhanced commentary to include the latest international developments, including:Treaty residence liability to tax and resolution of dual residence;Permanent establishment carrying on business and power of disposal; services PE time threshold;PE profits the Authorised OECD Approach and EU State Aid;Natural resource exploitation income;EU Directive on faster and safer relief of excess withholding taxes; the main purpose or one of the main purposes in determining abuse;CRS Avoidance; Digital Platforms; crypto-assets; Global Minimum Tax; andExchange of information fishing expeditions ; human rights; legal professional privilege.Case law developments cover more than fifty new judicial decisions from around the world, including:UK Supreme Court: Skatteforvaltningen (Danish Tax Administration) v Solo Capital Partners; Royal Bank of Canada v HMRC;Australian High Court and Federal Court: Addy v CoT; Oracle Corporation Australia v CoT;Spanish Supreme Court: dona Sagrario v Administracion General del Estado;German Federal Fiscal Court: Case (I R 47/20)- aircraft engineer;English Court of Appeal: HMRC v GE Financial Investments; Hargreaves Property Holdings v HMRC; BlackRock HoldCo 5, LLC v HMRC;Irish Court of Appeal: Susquehanna International v RC;Indian High Court: International Management Group v CIT; Johnson Matthey v CIT; Shell India Markets v India;UK Tax Tribunals: Burlington Loan Management v HMRC; McCabe v HMRC; Lundberg v First-Tier Tribunal; Oppenheimer v HMRC; HMRC v Aozora GMAC Investment; andCJEU: Airbnb v Agenzia delle Entrate; European Commission v Ireland and Apple; Orde van Vlaamse Balies v Vlaamse Regering; Schneider Electric v Ministre de l Economie.About the AuthorJonathan 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 and an Irish Barrister. His practice focuses on international tax disputes as counsel and advises on solving cross-border tax problems. Professional appointments have included First Vice President and member of the Permanent Scientific Committee of the International Fiscal Association, as well as the EU Commission Group of experts on removing cross-border tax problems of individuals within the EU. He is a visiting Professor at King s College London. He has been identified as a leading tax Barrister for international corporate tax and expertise in transfer pricing. The Legal 500 has rated him as the leading advisor on international tax treaty issues . In Who s Who Legal UK Bar, he is lauded for brilliant handling of cross-border tax problems . In the Chambers Guide, he is commended for his encyclopaedic knowledge of double tax treaties .