Fowler v. HMRC and the Murky Waters of Treaty Interpretation

Journal
Author
Jupp, A.; Atkinson, J. (Joshua)
Country
OECD; United Kingdom
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 6/7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Fowler v. HMRC (2018), a case concerning a diver’s employment tax affairs, has highlighted fundamental differences of view in the interpretation of tax treaties. The article assesses the three court decisions regarding the case at the time of writing and considers what effect they may have for treaty interpretation.