The Resource The new tax treaty between the United Kingdom and Spain
The new tax treaty between the United Kingdom and Spain
Resource Information
The item The new tax treaty between the United Kingdom and Spain represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The new tax treaty between the United Kingdom and Spain represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Spain had recently finalised a double taxation treaty with the United Kingdom, superseding the previous agreement signed in 1975. This article summarises the relevant sections of the new treaty. It looks at (I) the taxes covered (article 2), (II) general definitions (article 3), (III) residence (article 4), (IV) residence and remittance basis rules (article 23), (V) income from immovable property (article 6), (VI) associated enterprises, (VII) dividends, interest and royalties (articles 10, 11 and 12), (VIII) capital gains (article 13), (IX) other income (article 20 and Protocol V), (X) capital taxation (article 21), (XI) mutual agreement and arbitration procedures (article 25), (XII) exchange of information (article 26) and (XIII) double taxation relief (article 22)
- Language
- eng
- Label
- The new tax treaty between the United Kingdom and Spain
- Title
- The new tax treaty between the United Kingdom and Spain
- Language
- eng
- Summary
- Spain had recently finalised a double taxation treaty with the United Kingdom, superseding the previous agreement signed in 1975. This article summarises the relevant sections of the new treaty. It looks at (I) the taxes covered (article 2), (II) general definitions (article 3), (III) residence (article 4), (IV) residence and remittance basis rules (article 23), (V) income from immovable property (article 6), (VI) associated enterprises, (VII) dividends, interest and royalties (articles 10, 11 and 12), (VIII) capital gains (article 13), (IX) other income (article 20 and Protocol V), (X) capital taxation (article 21), (XI) mutual agreement and arbitration procedures (article 25), (XII) exchange of information (article 26) and (XIII) double taxation relief (article 22)
- Citation source
- In: Tax planning international review. - London. - Vol. 40 (2013),
- http://library.link/vocab/creatorName
-
- Abascal, M
- Calderón Carrero, J.M
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- residence
- remittance basis
- immovable property
- associated enterprises
- royalties
- capital gains
- interest
- dividend
- MAP
- exchange of information
- double taxation relief
- Label
- The new tax treaty between the United Kingdom and Spain
- Label
- The new tax treaty between the United Kingdom and Spain
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-new-tax-treaty-between-the-United-Kingdom-and/fKPnhMOqjZQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-new-tax-treaty-between-the-United-Kingdom-and/fKPnhMOqjZQ/">The new tax treaty between the United Kingdom and Spain</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-new-tax-treaty-between-the-United-Kingdom-and/fKPnhMOqjZQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-new-tax-treaty-between-the-United-Kingdom-and/fKPnhMOqjZQ/">The new tax treaty between the United Kingdom and Spain</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
