The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that princi

Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international inter

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 inter

This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measu