The Resource New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business

New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business

Label
New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
Title
New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
Creator
Subject
Summary
A new income tax treaty between the US and Spain improves the environment for transnational commercial and investment activities between the two countries by introducing a number of provisions unique to the Spanish tax system. The first part examines the implications for business. Part 2 explains the treatment of capital gains, royalties, dividends and interest payments. Part 3 discusses the limitation on benefits provision and other provisions of the treaty which differ somewhat from the US and OECD Model Conventions
Citation source
In: International tax report. - London. - (November 1993) ; p. 7-10
http://library.link/vocab/creatorName
Raventós-Calvo, S
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • PE
  • residence
Label
New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
Instantiates
Publication
Label
New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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