The Kljun (2012) Case: The Concept of Economic Employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)

Journal
Cleave, B.
Croatia; United Kingdom
Bulletin for International Taxation 2013 (Volume 67), No. 10
PriceUSD 45

The author reviews the UK First-tier Tribunal (FTT) decision in Kljun (2012), in which the FTT used the guidance in the Commentary on the OECD Model regarding the meaning of “employer” in interpreting “person for whose benefit the relevant dependent personal services are exercised” in the United Kingdom-Yugoslavia Income Tax Treaty (1981).