If your wage tax act define deep sea divers working for oil companies as entrepreneurs for wage tax act purposes, does that make their income article 7 business income or is it still article 15 employment income? The First said A, the Appeal Court said B and the Supreme Court said A again. If anything, it shows how unpredictable treaty interpretation can be. So is it, in for a penny, in for a pound, or do the definitions of national law in article 3'2 have their boundaries? Watch this video to find out.
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Original video discussing the Court of Appeal decision
• Fowler UK diver - [202...
Decision
www.supremecou...
Негізгі бет Fowler UK diver - [2020] UKSC 22
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