Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Resource Information
The work Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Resource Information
The work Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
- Language
- eng
- Summary
- This article discusses propositions derived from Fowler v Revenue and Customs Commissioners (SC) on whether the Income Tax (Trading and Other Income) Act 2005 s.15 affected the United Kingdom-South Africa Double Tax Treaty 2002's application to income earned as a diver in the UK. It considers the demands of the Treaty, the need to determine the purpose of the deeming provision and the result of its application, noting the implications for other such provisions
- Citation source
- In: British tax review. - London. - (2020), no. 4 ; p. 537-547
- Geographic coverage
-
- Africa
- Europe
- Language note
- English
Context
Context of Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rulesWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/pRzMofbpRM4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pRzMofbpRM4/">Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/pRzMofbpRM4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pRzMofbpRM4/">Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
