New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business
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The work New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business 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 1 : new Spain-US pact changes the playing field for business
Resource Information
The work New Spain/US pact - Part 1 : new Spain-US pact changes the playing field for business 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 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
- Language note
- English
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