Jonathan Schwarz, Author at Kluwer Arbitration Blog

By Jonathan Schwarz

Temple Tax Chambers; King’s College London

English Barrister at Temple Tax Chambers in London and also a Canadian Barrister, an Irish Barrister and a South African Advocate. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems.
Visiting Professor at the Dickson Poon School of Law, King’s College London.
In the Chambers Guide to the Legal Profession he is commended for his ‘encyclopaedic knowledge of double tax treaties’ and described as “clearly amongst the best international tax barristers”. In Who's Who Legal UK Bar 2016, he is lauded for his “brilliant” handling of cross-border tax problems. Legal 500 UK Bar 2019 rates him as “the leading advisor on international tax treaty issues.”

Arbitration, Double taxation, European Union

The EU Sets the Standard for International Tax Dispute Resolution

Jonathan Schwarz (Temple Tax Chambers; King’s College London)/November 11, 2017November 27, 2017 /Leave a comment

Adoption of the EU Council Directive on Tax Dispute Resolution Mechanisms in the European Union on 10 October 2017 is a milestone in international tax dispute resolution. The Directive offers a uniform mechanism to address tax treaty disputes among EU member states that meets the BEPS Action 14 minimum standard, and largely renders the arbitration option in…

Arbitration, BEPS Convention, OECD, Tax

International Tax Dispute Resolution and the BEPS Multilateral Convention: A Camel Safari

Jonathan Schwarz (Temple Tax Chambers; King’s College London)/December 16, 2016December 9, 2016 /Leave a comment

“A camel is an animal designed by a committee” – Anonymous In launching the BEPS programme in 2013, the OECD warned that replacement of the current consensus-based framework by unilateral measures, could lead to global tax chaos marked by the massive re-emergence of double taxation (OECD: Action Plan on Base Erosion and Profit Shifting (2013))….