The Resource Spain - the bridge to Latin America

Spain - the bridge to Latin America

Spain - the bridge to Latin America
Spain - the bridge to Latin America
Spanish tax law has recently been under public discussion in connection with a verdict of the European Court of Justice on 9 July 2009. In this verdict, the European Court of Justice decided that an indirect tax levied in Spain on certain transactions such as the establishment of a Spanish branch of an EU company, or the transfer of seat of an EU company to Spain contradicts the free movement of capital principle. In anticipation of this verdict, Spain had already implemented additional EU legislation that indirectly increases the attractiveness as a location for investors of a country that is already an interesting jurisdiction from a tax perspective. For instance, Spain is the European country with the most double tax treaties in force with Central and South American countries. This article is divided into three parts. The first part explains some special features of Spanish tax law. Topics include group taxation, anti-abuse rules and a summary of special tax regimes that apply in the Basque Country and the Canary Islands. The second part outlines key aspects of the Spanish-Swiss Double Tax Treaty and the amendments and modifications thereto, which entered into force on June 1, 2007. The third part describes advantageous tax planning opportunities involving Spain and Switzerland, e.g. the Spanish ETVE regime or the Swiss Finance Branch regime
Citation source
In: Tax planning international review. - London. - Vol. 36 (2009),
  • Anderrüthi, M
  • Mullerat, R
Geographic coverage
Latin America
Language note
  • corporate income tax
  • tax treaty
  • international tax planning
Spain - the bridge to Latin America

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