The Resource The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)

The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)

Label
The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)
Title
The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)
Creator
Subject
Language
eng
Summary
The author reviews the UK First-tier Tribunal (FTT) decision in Kljun (2012), in which the FTT used the guidance in the Commentary on the OECD Model regarding the meaning of "employer" in interpreting "person for whose benefit the relevant dependent personal services are exercised" in the United Kingdom-Yugoslavia Income Tax Treaty (1981)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Cleave, B
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • employer
  • treaty interpretation
  • case law
Label
The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)
Instantiates
Publication
Label
The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)
Publication

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