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INCOME TAX CONVENTION WITH SPAIN, WITH …
INCOME TAX CONVENTION WITH SPAIN, WITH PROTOCOLGENERAL EFFECTIVE DATE UNDER ARTICLE 29: 1 JANUARY 1991 TABLE OF ARTICLESA rticle 1----------------------------------Gener al ScopeArticle 2----------------------------------Taxes CoveredArticle 3----------------------------------Gener al DefinitionsArticle 4----------------------------------Resid enceArticle 5----------------------------------Perma nent EstablishmentArticle 6----------------------------------Incom e from Real Property (Immovable Property)Article 7----------------------------------Busin ess ProfitsArticle 8----------------------------------Shipp ing and Air TransportArticle 9----------------------------------Assoc iated EnterprisesArticle 10--------------------------------Divide ndsArticle 11--------------------------------Intere stArticle 12--------------------------------Royalt iesArticle 13--------------------------------Capita l GainsArticle 14--------------------------------Branch TaxArticle 15--------------------------------Indepe ndent Personal ServicesArticle 16--------------------------------Depend ent Personal ServicesArticle 17--------------------------------Limita tion on BenefitsArticle 18--------------------------------Direct ors
Jan 01, 1991 · income tax convention with spain, with protocol general effective date under article 29: 1 january 1991 table of articles article 1-----general scope
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