La decisione della Corte Suprema del Regno Unito sull’impatto della legislazione britannica nell’interpretazione delle disposizioni contenute nella Convenzione contro le Doppie Imposizioni UK-Sud Africa (nota alla sentenza della Supreme Court of the United Kingdom, 20 maggio 2020, Fowler v. HMRC [2020] UKSC 22)
Abstract
In Fowler v HMRC, the Supreme Court of
United Kingdom ruled that Mr. Fowler’s income shall be classified as employment
income, in accordance with article 14 of the DTT UK-South Africa. The Court
held that the statutory fiction in the deeming provision of Section 15 under
the 2005 Income Tax (Trade and Other Activities), which treats the income of a
deep-sea diver as trade income for tax purposes (despite Mr. Fowler’s
employment contract), did not change the legal character of the underlying
income, which retained its nature of employment income since nothing in the
deeming provision of Section 15 altered the settled meaning of the relevant
terms of the Treaty.
References
- BRAUNER Y., “The true nature of tax treaties”, in Bulletin for International Taxation, 2020, vol. 74, n. 1.
- LANG M., Tax Treaty Interpretation – A Response to John F. Avery Jones, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
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