L’inquadramento dell’attività di sommozzatore tra lavoro dipendente ed autonomo/impresa ai fini della Convenzione Regno Unito - Sud Africa contro le doppie imposizioni
Abstract
In Fowler v HMRC, the issue was which country (South Africa or UK) was entitled to tax Mr Fowler’s income from his diving activities, applying the UK/South Africa double tax treaty, if UK under art. 14 (employment income) or South Africa under art. 7 (business profits). The UK Court of Appeal - one judge dissenting - found that under the 2005 Income Tax (Trade and Other Activities), the income of a deep-sea diver was taxable as trade income (even though he was employed) and as such it fell within the business profits (and not the employment income) article of the Double tax treaty. The case highlighted the issue of the interpretation of tax treaties
References
- CORREDOR VELÁSQUEZ DAVID O., Tax Treaty Interpretation: Interaction Between Article 3(2) Organisation for Economic Co-Operation and Development Model Convention and Article 31 Vienna Convention in Intertax, Issue 12/2016, pp. 960–971.
- ENGELEN F., Interpretation of tax treaties under international law, Amsterdam, 2004.
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