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)
Resource Information
The item The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- 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)
- 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)
- Label
- The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Kljun-2012-case--the-concept-of-economic/-ygfT9QrmXc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Kljun-2012-case--the-concept-of-economic/-ygfT9QrmXc/">The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Kljun-2012-case--the-concept-of-economic/-ygfT9QrmXc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Kljun-2012-case--the-concept-of-economic/-ygfT9QrmXc/">The Kljun (2012) case : the concept of economic employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
