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
Resource Information
The item New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business 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 New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business 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
- 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
- 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
- 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
- Label
- New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
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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/New-SpainUS-pact---Part-1--new-Spain-US-pact/mwilqIXz4x4/" 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/New-SpainUS-pact---Part-1--new-Spain-US-pact/mwilqIXz4x4/">New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business</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="https://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/New-SpainUS-pact---Part-1--new-Spain-US-pact/mwilqIXz4x4/" 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/New-SpainUS-pact---Part-1--new-Spain-US-pact/mwilqIXz4x4/">New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>