Transcription of INCOME TAX CONVENTION WITH SPAIN, WITH PROTOCOL …
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INCOME TAX CONVENTION WITH SPAIN, WITH PROTOCOL …
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.
Jan 01, 1991 · The convention is the first income tax treaty to be negotiated between the United States and Spain. Based in large part on model income tax treaties developed by the Department of the Treasury and the Organization for Economic Cooperation and Development, it also reflects changes in tax law resulting from the enactment of the Tax Reform Act of ...
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