Deeming Fictions in the Context of Tax Treaties - Analyzing Arguments in HMRC v. Fowler
Tax Notes International, Volume 98, Number 6, May 11, 2020
10 Pages Posted: 17 Jun 2020
Date Written: May 11, 2020
This note critically analyses oral arguments submitted before the Supreme Court of the UK on the extent to which Article 3(2) of the UK-South Africa tax treaty (identical to Article 3(2) of the OECD Model) can be relied on to characterise income in accordance with a deeming fiction, which characterises employment income as business profits.
Keywords: tax treaties, interpretation, OECD Model Tax Convention, UN Model Tax Convention, UK Supreme Court, UK, South Africa, litigation
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