The Resource The new tax treaty between the United Kingdom and Spain

The new tax treaty between the United Kingdom and Spain

Label
The new tax treaty between the United Kingdom and Spain
Title
The new tax treaty between the United Kingdom and Spain
Creator
Subject
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
Instantiates
Publication
Label
The new tax treaty between the United Kingdom and Spain
Publication

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