Jonathan Schwarz is a Barrister practicing at Temple Tax Chambers in London. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing. In the Chambers Guide 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. In Chambers UK Bar 2018 he is “highly regarded for his expertise in international tax matters.”  In the Legal 500 UK Bar 2019 he is rated as “the leading advisor on international tax treaty issues.”

BA, LLB (Witwatersrand) LLM (University of California, Berkeley); Barrister of the Middle Temple; Barrister of the Bar of Ireland, Advocate of the High Court of South Africa; Barrister and Solicitor, Alberta, Canada; Fellow of the Chartered Institute of Taxation

Schwarz served on the EU Commission Group of experts on removing tax problems facing individuals who are active across borders within the EU from June 2014 to November 2015 and was appointed to the Permanent Scientific Committee of the International Fiscal Association in September 2016. Other appointments have included first vice president, International Fiscal Association; editorial advisory board, Business Law International, chairman of the European Branch of the Chartered Institute of Taxation, editor FT World Tax Report; vice-chair, International Bar Association, Tax Section. See www.taxbarristers.com

Selected publications

Books

• Schwarz on Tax Treaties, 5th Edition, Wolters Kluwer (2018)
• Booth and Schwarz: Residence, Domicile and UK Taxation, 20th Edition, Bloomsbury Professional Publishing Ltd (2018)
• Transfer Pricing and Business Restructurings: Streamlining all the way, IBFD (2009) (Contributor)
• Taxation of immovable property from a common law perspective In Immovable Property under Domestic Law, EU Law and Tax Treaties (Chapter 2), G Maisto ed, 2015 IBFD.
• Tax Treatment of Tribunal Awards and Compromises In: Blackstone’s Employment Law Practice (Chapter 29) 2007 to 2011

Articles

• ‘Permanent Establishment Profit Attribution: United Kingdom Courts Examine the ”Authorised OECD Approach”’, Bulletin for International Taxation, 2019 (Volume 73), No. 6/7
• ‘Austria v Germany: Concept of “debt-claims with participation on profits” excludes genusscheine,’ Highlights and Insights on European Taxation H&I 2017/12.406
• ‘Corporate Tax and Treaty Consequences of Brexit’, Tax Management International Journal, 46 TM International Journal 76, 2/10/2017.
• ‘EU State Aid investigations into Apple, Starbucks and Fiat’, Tax Journal, 20 June 2015
• ‘Tax Treaty Interpretation after Ben Nevis v HMRC’ Bulletin for International Fiscal Documentation - Volume 68 Number 1, January 2014, p 20
• 'Tax Treaties and payments on termination of employment'; Tax Adviser, November 2013, p 38
• 'Double Taxation in the European Single Market’, Bulletin for International Fiscal Documentation' - Volume 66 Number 4/5  April 2012, p 295
• 'Avoidance and Tax Treaties: Current UK Experience’ Bulletin for International Fiscal Documentation - Volume 65 Number 8 September 2011, p 453
• 'Rights and Powers: Protecting the Legitimate Interests of Taxpayers’ British Tax Review [2009] (No 3) 307

Teaching

• International Tax Law
• EU Tax Law
• Transfer Pricing