New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact
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The work New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact
Resource Information
The work New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact
- Summary
- Outline of the expanded limitation on benefits provision in the new Spain-US tax treaty, which is designed to prevent use of the new treaty for treaty shopping purposes. Also discussion of how the treaty will differ from the OECD and US Models, in particular regarding the double taxation relief
- Citation source
- In: International tax report. - London. - (April 1994) ; p. 6-11
- Language note
- English
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