The Resource New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact

New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact

Label
New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact
Title
New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact
Creator
Subject
Summary
This article outlines that the new Spain/US tax treaty provides a number of innovative provisons for Spanish taxation which impact significantly on US investors in Spain. Main issues of that article are treatment of capital gains, royalties, dividends and interest payments
Citation source
In: International tax report. - London. - (February 1994) ; p. 5-9
http://library.link/vocab/creatorName
Raventós-Calvo, S
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • capital gains tax
  • royalties
  • dividend
  • interest
Label
New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact
Instantiates
Publication
Label
New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact
Publication

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