Fowler UK diver - [2020] UKSC 22 скачать в хорошем качестве

Fowler UK diver - [2020] UKSC 22

If your wage tax act define deep sea divers working for oil companies as entrepreneurs for wage tax act purposes, does that make their income article 7 business income or is it still article 15 employment income? The First said A, the Appeal Court said B and the Supreme Court said A again. If anything, it shows how unpredictable treaty interpretation can be. So is it, in for a penny, in for a pound, or do the definitions of national law in article 3'2 have their boundaries? Watch this video to find out. Want to learn more about International corporate income tax or Transfer pricing? See    • CIOT ADIT International tax and transfer p...   and our courses at https://bettertax.info. For more detail on our international tax course see    • International tax course overview  , for transfer pricing see    • Transfer pricing course overview   Original video discussing the Court of Appeal decision    • Fowler UK diver - [2020] UKSC 22   Decision https://www.supremecourt.uk/cases/uks...