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Search Results for: Jonathan Schwarz

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Jonathan Schwarz (Temple Tax Chambers; King’s College London)
Exchange of Information: A Train Smash waiting to happen?
March 09, 2015

On 11 February 2015 a US District Court found that the US Internal Revenue Service disclosed false tax return information to the Japanese National Tax Administration contrary to the Japan-US tax…

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Jonathan Schwarz (Temple Tax Chambers; King’s College London)
Does the UK Diverted Profits Tax help or hurt BEPS?
February 11, 2015

The OECD Joint Working Group on Business Restructurings is, in many respects, the precursor to the OECD BEPS project. Unresolved Business Restructuring issues, particularly in relation to permanent…

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